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1 avril 2021
- handle: 10670/1.pltysv
Ce document est lié à :
10.4067/S0718-88702021000100109
info:eu-repo/semantics/openAccess
Mots-clés
Welfare Economics Redistributive effect Tax incidence Expenditure benefits Measurement of Redistribution Fiscal PolicySujets proches
Taxation--Government policy Tax policyCiter ce document
Walter Cont et al., « Disentangling the distributive impact of fiscal policy », Revista de análisis económico, ID : 10670/1.pltysv
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Résumé
: This paper provides a methodology to decompose the redistributive effect of fiscal policy for individual income units that belong to groups. This methodology is useful to identify how much of redistributive effect and also progressive/regressive effects apply within groups, between groups and among overlapping units, and whether there are tensions between different effects. A case study with an application of fiscal policy in Argentina for year 2010 is provided.