Publication:
Fiscal Incidence in Ukraine: A Commitment to Equity Analysis

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dc.contributor.authorBornukova, Kateryna
dc.contributor.authorLeshchenko, Nataliia
dc.contributor.authorMatytsin, Mikhail
dc.date.accessioned2019-03-07T21:38:23Z
dc.date.available2019-03-07T21:38:23Z
dc.date.issued2019-03
dc.description.abstractThe paper employs the Commitment to Equity framework to present a first attempt at a comprehensive fiscal incidence analysis for Ukraine, encompassing the revenue and expenditures components of the fiscal system, including direct and indirect taxes, as well as direct, indirect, and in-kind transfers. The fiscal system in Ukraine has high redistribution effects, decreasing the Gini inequality index by 21 percentage points, and the official measure of poverty incidence by 27.6 percentage points (considering all fiscal interventions including in-kind transfers). As in many other countries in the region, pensions are the main contributor to the redistribution effect of fiscal policy. However, Ukraine stands out due to the relatively high equalizing effect of direct transfers. Fiscal policy in Ukraine is pro-poor, with the lowest income decile benefiting the most. Overall, 60 percent of the population of Ukraine are net recipients from the fiscal system, the main categories of recipients being households with two or more children, single-parent households, and retirees.en
dc.identifierhttp://documents.worldbank.org/curated/en/463211551809784312/Fiscal-Incidence-in-Ukraine-A-Commitment-to-Equity-Analysis
dc.identifier.doi10.1596/1813-9450-8765
dc.identifier.urihttps://hdl.handle.net/10986/31359
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 8765
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTRANSFERS
dc.subjectSOCIAL SPENDING
dc.subjectINEQUALITY
dc.subjectPOVERTY
dc.subjectTAX REVENUE
dc.subjectFISCAL INCIDENCE ANALYSIS
dc.subjectPUBLIC EXPENDITURE
dc.subjectPENSIONS
dc.subjectREDISTRIBUTION
dc.subjectFISCAL POLICY
dc.titleFiscal Incidence in Ukraineen
dc.title.subtitleA Commitment to Equity Analysisen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleFiscal Incidence in Ukraine: A Commitment to Equity Analysis
okr.date.disclosure2019-03-05
okr.doctypePublications & Research
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/463211551809784312/Fiscal-Incidence-in-Ukraine-A-Commitment-to-Equity-Analysis
okr.guid463211551809784312
okr.identifier.doi10.1596/1813-9450-8765
okr.identifier.externaldocumentum090224b086a1fe40_1_0
okr.identifier.internaldocumentum30880009
okr.identifier.reportWPS8765
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/463211551809784312/pdf/WPS8765.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryUkraine
okr.statistics.combined2239
okr.statistics.dr463211551809784312
okr.statistics.drstats1649
okr.topicPublic Sector Development::Public Sector Expenditure Policy
okr.topicPublic Sector Development::Public Sector Economics
okr.topicPoverty Reduction::Inequality
okr.unitPoverty and Equity Global Practice
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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