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French

ID: <

10670/1.4b1vac

>

Where these data come from
The redistributive impact of social welfare tax models: International comparative analysis

Abstract

This study seeks to identify the respective contribution of compulsory taxation and cash benefits to reducing inequalities. We used a time series cross-sectional approach and the Luxembourg Income Study micro-data for more than 67 observations out of 22 countries. On the one hand, we measure the initial level of inequality, the level of inequality after gross transfers and the level of inequality after direct and indirect levies. On the other hand, we calculate indices of progressivity and level of compulsory levies and transfers for each country/year. In this way, we analyse the national profiles of tax welfare systems and the channels through which they contribute to reducing inequalities. The first original input from our study is the joint treatment of compulsory levies and cash transfers. The second contribution is the taking into account (by offsetting) of all employers’ social contributions, of employee social contributions where they are not included in the data, and of the effect of VAT.

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