Publication:
Distributional Impacts of Taxes and Benefits in Post-Soviet Countries

dc.contributor.authorFuchs, Alan
dc.contributor.authorMatytsin, Mikhail
dc.contributor.authorNozaki, Natsuko Kiso
dc.contributor.authorPopova, Daria
dc.date.accessioned2021-10-12T17:43:26Z
dc.date.available2021-10-12T17:43:26Z
dc.date.issued2021-10
dc.description.abstractThis 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.en
dc.identifierhttp://documents.worldbank.org/curated/undefined/426681633524510673/Distributional-Impacts-of-Taxes-and-Benefits-in-Post-Soviet-Countries
dc.identifier.doi10.1596/1813-9450-9795
dc.identifier.urihttps://hdl.handle.net/10986/36346
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 9795
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAXATION
dc.subjectFISCAL INCIDENCE
dc.subjectBENEFITS
dc.subjectWELFARE STATE
dc.subjectINCOME DISTRIBUTION
dc.subjectREDISTRIBUTION
dc.subjectPOST-SOVIET COUNTRIES
dc.subjectFORMER SOVIET UNION
dc.titleDistributional Impacts of Taxes and Benefits in Post-Soviet Countriesen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleDistributional Impacts of Taxes and Benefits in Post-Soviet Countries
okr.date.disclosure2021-10-06
okr.date.doiregistration2025-04-10T11:10:07.727679Z
okr.date.lastmodified2021-10-06T00:00:00Zen
okr.doctypePublications & Research
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://documents.worldbank.org/curated/undefined/426681633524510673/Distributional-Impacts-of-Taxes-and-Benefits-in-Post-Soviet-Countries
okr.guid426681633524510673
okr.identifier.doi10.1596/1813-9450-9795
okr.identifier.externaldocumentum090224b088a402b7_1_0
okr.identifier.internaldocumentum33469617
okr.identifier.reportWPS9795
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/426681633524510673/pdf/Distributional-Impacts-of-Taxes-and-Benefits-in-Post-Soviet-Countries.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.geographicalCentral Asia
okr.region.geographicalEastern Europe
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicPoverty Reduction::Inequality
okr.topicPoverty Reduction::Services & Transfers to Poor
okr.unitPoverty and Equity Global Practice
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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