Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/228409
Authors: 
Coady, David P.
D'Angelo, Devin
Evans, Brooks
Year of Publication: 
2020
Series/Report no.: 
EUROMOD Working Paper No. EM10/20
Abstract: 
This paper embeds analysis of fiscal redistribution (FR) within the standard social welfare framework. Differences in FR are decomposed into differences in the magnitude (fiscal effort) and progressivity (fiscal progressivity) of transfers. Progressivity is further decomposed into differences in the distribution of transfers across income groups (targeting performance) and in the social welfare returns to targeting (targeting returns). This motivates a distinction between conditional and unconditional FR, where the latter abstracts from targeting returns. For illustrative purposes, the framework is applied to EUROMOD data for EU countries to explain differences in FR and to discuss patterns in FR highlighted in the literature.
Subjects: 
Fiscal redistribution
progressivity
targeting
transfers
taxes
JEL: 
H22
H23
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.