taxes

More from the Series

Blog Post
On Inequality, Redistribution, and Wishful Thinking
Maya Forstater
March 02, 2017
Blog Post
The IMF Finally Speaks on Tobacco Taxes
William Savedoff
February 06, 2017
Last November, the IMF released a workable guide to issues that come up when a country decides to raise tobacco taxes. This is a big step. As far as I know, this is the first public statement from the IMF on tobacco taxes since 1999. Yet while it recognizes the health effects of reducing tobacco con...
WORKING PAPERS
Fiscal Policy, Income Redistribution, and Poverty Reduction in Low- and Middle-Income Countries
Nora Lustig
January 30, 2017
Using comparative fiscal incidence analysis, this paper examines the impact of fiscal policy on inequality and poverty in twenty-nine low-and middle-income countries for circa the year 2010.
WORKING PAPERS
Analytic Foundations: Measuring the Redistributive Impact of Taxes and Transfers - Working Paper 446
Ali Enami et al.
January 03, 2017
This paper provides a theoretical foundation for analyzing the redistributive effect of taxes and transfers for the case in which the ranking of individuals by pre-fiscal income remains unchanged. We show that in a world with more than a single fiscal instrument, the simple rule that progressive tax...
WORKING PAPERS
The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda - Working Paper 443
Jon Jellema et al.
November 09, 2016
This paper uses the 2012/13 Uganda National Household Survey to analyze the redistributive effectiveness and impact on poverty and inequality of Uganda’s revenue collection instruments and social spending programs. Fiscal policy—including many of its constituent tax and spending elements...
WORKING PAPERS
Fiscal Policy, Inequality and Poverty in Iran: Assessing the Impact and Effectiveness of Taxes and Transfers the Poor in the Developing World - Working Paper 442
Ali Enami et al.
November 08, 2016
Using the Iranian Household Expenditure and Income Survey (HEIS) for 2011/12, we apply the marginal contribution approach to determine the impact and effectiveness of each fiscal intervention, and the fiscal system as a whole, on inequality and poverty in Iran.
Blog Post
Maybe Tobacco Taxes Aren’t So Special After All
William Savedoff
November 04, 2016
In the past, I’ve highlighted how tobacco taxes are unique in the world of public policy, going so far as to argue that tobacco taxes are the single best health policy in the world. And while I still think tobacco taxes are special, the roundtable pointed out important ways in which tobac...