Assessing The Redistributive Effect of Fiscal Policy:
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 incide...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
The World Bank
2008
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| Schlagworte: | |
| Online-Zugang: | BSB01 EUV01 HTW01 FHI01 IOS01 Volltext |
| Zusammenfassung: | 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 distribution of benefits and burdens associated with fiscal policy depends on the size of the government, the distributive mechanisms involved, and the incentives properties of the policy under consideration. This creates a need for analytical methods to account for both individual behavior and social interaction. The approaches reviewed include simple reduced form regression analysis, microsimulation models (both the envelope and discrete choice models), computable general equilibrium modeling, and approaches that link computable general equilibrium models to microsimulation models. Explicit modeling facilitates the construction of counterfactuals to back up causal analysis. Social desirability is assessed on the basis of progressivity along with deadweight loss |
| Beschreibung: | 1 Online-Ressource (72 Seiten)) |
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| 520 | 3 | |a 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 distribution of benefits and burdens associated with fiscal policy depends on the size of the government, the distributive mechanisms involved, and the incentives properties of the policy under consideration. This creates a need for analytical methods to account for both individual behavior and social interaction. The approaches reviewed include simple reduced form regression analysis, microsimulation models (both the envelope and discrete choice models), computable general equilibrium modeling, and approaches that link computable general equilibrium models to microsimulation models. Explicit modeling facilitates the construction of counterfactuals to back up causal analysis. Social desirability is assessed on the basis of progressivity along with deadweight loss | |
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| spelling | Essama-Nssah, B. Verfasser aut Assessing The Redistributive Effect of Fiscal Policy Essama-Nssah, B Washington, D.C The World Bank 2008 1 Online-Ressource (72 Seiten)) txt rdacontent c rdamedia cr rdacarrier 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 distribution of benefits and burdens associated with fiscal policy depends on the size of the government, the distributive mechanisms involved, and the incentives properties of the policy under consideration. This creates a need for analytical methods to account for both individual behavior and social interaction. The approaches reviewed include simple reduced form regression analysis, microsimulation models (both the envelope and discrete choice models), computable general equilibrium modeling, and approaches that link computable general equilibrium models to microsimulation models. Explicit modeling facilitates the construction of counterfactuals to back up causal analysis. Social desirability is assessed on the basis of progressivity along with deadweight loss Online-Ausg Debt Markets Economic Theory and Research Emerging Markets Finance and Financial Sector Development Macroeconomics and Economic Growth Personal income tax Private Sector Development Progressive tax Public Sector Economics and Finance Tax Tax Shifting Tax incidence Tax liability Tax policy Tax system Taxation Taxation and Subsidies Taxpayers Essama-Nssah, B. Sonstige oth Essama-Nssah, B Assessing The Redistributive Effect of Fiscal Policy http://elibrary.worldbank.org/content/workingpaper/10.1596/1813-9450-4592 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Essama-Nssah, B. Assessing The Redistributive Effect of Fiscal Policy Debt Markets Economic Theory and Research Emerging Markets Finance and Financial Sector Development Macroeconomics and Economic Growth Personal income tax Private Sector Development Progressive tax Public Sector Economics and Finance Tax Tax Shifting Tax incidence Tax liability Tax policy Tax system Taxation Taxation and Subsidies Taxpayers |
| title | Assessing The Redistributive Effect of Fiscal Policy |
| title_auth | Assessing The Redistributive Effect of Fiscal Policy |
| title_exact_search | Assessing The Redistributive Effect of Fiscal Policy |
| title_exact_search_txtP | Assessing The Redistributive Effect of Fiscal Policy |
| title_full | Assessing The Redistributive Effect of Fiscal Policy Essama-Nssah, B |
| title_fullStr | Assessing The Redistributive Effect of Fiscal Policy Essama-Nssah, B |
| title_full_unstemmed | Assessing The Redistributive Effect of Fiscal Policy Essama-Nssah, B |
| title_short | Assessing The Redistributive Effect of Fiscal Policy |
| title_sort | assessing the redistributive effect of fiscal policy |
| topic | Debt Markets Economic Theory and Research Emerging Markets Finance and Financial Sector Development Macroeconomics and Economic Growth Personal income tax Private Sector Development Progressive tax Public Sector Economics and Finance Tax Tax Shifting Tax incidence Tax liability Tax policy Tax system Taxation Taxation and Subsidies Taxpayers |
| topic_facet | Debt Markets Economic Theory and Research Emerging Markets Finance and Financial Sector Development Macroeconomics and Economic Growth Personal income tax Private Sector Development Progressive tax Public Sector Economics and Finance Tax Tax Shifting Tax incidence Tax liability Tax policy Tax system Taxation Taxation and Subsidies Taxpayers |
| url | http://elibrary.worldbank.org/content/workingpaper/10.1596/1813-9450-4592 |
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