Who benefits from public spending? Who bears the burden of taxation? How desirable is the distribution of net benefits from the operation of a tax-benefit system? This paper surveys basic concepts, methods, and modeling approaches commonly used to address these issues in the context of fiscal incidence analysis. The review covers the incidence of both taxation and public spending. Methodological points are supported by country cases. The effective...
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INFORMATION
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2008/04/01
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Document de travail de recherche sur les politiques
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WPS4592
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1
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1
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2010/07/01
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Disclosed
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Assessing the redistributive effect of fiscal policy
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Poverty Reduction & Economic Management
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