Distributional Impacts of Taxes and Benefits in Post-Soviet Countries
This study compares the distributional impacts of the main tax and social spending programs in eight countries of the former Soviet Union (Armenia, Belarus, Georgia, Kyrgyzstan, Moldova, the Russian Federation, Tajikistan, and Ukraine) by applying...
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| Format: | Working Paper |
| Language: | English |
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World Bank, Washington, DC
2021
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| Online Access: | http://documents.worldbank.org/curated/undefined/426681633524510673/Distributional-Impacts-of-Taxes-and-Benefits-in-Post-Soviet-Countries http://hdl.handle.net/10986/36346 |
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okr-10986-363462021-10-13T05:10:44Z Distributional Impacts of Taxes and Benefits in Post-Soviet Countries Fuchs, Alan Matytsin, Mikhail Nozaki, Natsuko Kiso Popova, Daria TAXATION FISCAL INCIDENCE BENEFITS WELFARE STATE INCOME DISTRIBUTION REDISTRIBUTION POST-SOVIET COUNTRIES FORMER SOVIET UNION This study compares the distributional impacts of the main tax and social spending programs in eight countries of the former Soviet Union (Armenia, Belarus, Georgia, Kyrgyzstan, Moldova, the Russian Federation, Tajikistan, and Ukraine) by applying a state-of-the-art fiscal incidence analysis based on the Commitment to Equity methodology. The region is highly interesting due to a unique combination of strong elements of path dependency (socialist legacies) with radical liberalization and welfare state retrenchment. The study examines the actual outcomes in terms of inequality and poverty and assesses the extent to which these outcomes can be attributed to various welfare state policies in these countries. It examines the extent to which taxes and social spending are progressive (whether the average transfer declines with income) and equalizing (whether they reduce inequality). In contrast to the majority of fiscal incidence studies, which are typically limited to the assessment of the impact of direct taxes and transfers, the study estimates the cumulative impact of the tax-benefit system as a whole, including direct and indirect taxes, cash transfers, and transfers in kind such as public education and health care. 2021-10-12T17:43:26Z 2021-10-12T17:43:26Z 2021-10 Working Paper http://documents.worldbank.org/curated/undefined/426681633524510673/Distributional-Impacts-of-Taxes-and-Benefits-in-Post-Soviet-Countries http://hdl.handle.net/10986/36346 English Policy Research Working Paper;No. 9795 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy Research Working Paper Europe and Central Asia Central Asia Eastern Europe |
| repository_type |
Digital Repository |
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Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
TAXATION FISCAL INCIDENCE BENEFITS WELFARE STATE INCOME DISTRIBUTION REDISTRIBUTION POST-SOVIET COUNTRIES FORMER SOVIET UNION |
| spellingShingle |
TAXATION FISCAL INCIDENCE BENEFITS WELFARE STATE INCOME DISTRIBUTION REDISTRIBUTION POST-SOVIET COUNTRIES FORMER SOVIET UNION Fuchs, Alan Matytsin, Mikhail Nozaki, Natsuko Kiso Popova, Daria Distributional Impacts of Taxes and Benefits in Post-Soviet Countries |
| geographic_facet |
Europe and Central Asia Central Asia Eastern Europe |
| relation |
Policy Research Working Paper;No. 9795 |
| description |
This study compares the
distributional impacts of the main tax and social spending
programs in eight countries of the former Soviet Union
(Armenia, Belarus, Georgia, Kyrgyzstan, Moldova, the Russian
Federation, Tajikistan, and Ukraine) by applying a
state-of-the-art fiscal incidence analysis based on the
Commitment to Equity methodology. The region is highly
interesting due to a unique combination of strong elements
of path dependency (socialist legacies) with radical
liberalization and welfare state retrenchment. The study
examines the actual outcomes in terms of inequality and
poverty and assesses the extent to which these outcomes can
be attributed to various welfare state policies in these
countries. It examines the extent to which taxes and social
spending are progressive (whether the average transfer
declines with income) and equalizing (whether they reduce
inequality). In contrast to the majority of fiscal incidence
studies, which are typically limited to the assessment of
the impact of direct taxes and transfers, the study
estimates the cumulative impact of the tax-benefit system as
a whole, including direct and indirect taxes, cash
transfers, and transfers in kind such as public education
and health care. |
| format |
Working Paper |
| author |
Fuchs, Alan Matytsin, Mikhail Nozaki, Natsuko Kiso Popova, Daria |
| author_facet |
Fuchs, Alan Matytsin, Mikhail Nozaki, Natsuko Kiso Popova, Daria |
| author_sort |
Fuchs, Alan |
| title |
Distributional Impacts of Taxes and Benefits in Post-Soviet Countries |
| title_short |
Distributional Impacts of Taxes and Benefits in Post-Soviet Countries |
| title_full |
Distributional Impacts of Taxes and Benefits in Post-Soviet Countries |
| title_fullStr |
Distributional Impacts of Taxes and Benefits in Post-Soviet Countries |
| title_full_unstemmed |
Distributional Impacts of Taxes and Benefits in Post-Soviet Countries |
| title_sort |
distributional impacts of taxes and benefits in post-soviet countries |
| publisher |
World Bank, Washington, DC |
| publishDate |
2021 |
| url |
http://documents.worldbank.org/curated/undefined/426681633524510673/Distributional-Impacts-of-Taxes-and-Benefits-in-Post-Soviet-Countries http://hdl.handle.net/10986/36346 |
| _version_ |
1764485118813011968 |