![]() This paper describes the redistributive effects of the systems of direct taxes and cash benefits of 27 member states of the European Union (EU). Along with many national studies, several studies have taken on a comparative perspective making use primarily of the Luxembourg Income Study (Mahler and Jesuit 2006 Lambert et al. More recently, taking advantage of the availability of micro-data, studies have sought to go into more detail and quantify the redistributive effect of the various components of the tax-benefit systems, a key aspect of the performance of welfare systems that macro data are unable to address. This strand of research has primarily used broad macro-level indicators such as social expenditure as a share of GDP to characterize welfare states. ![]() In particular, the welfare state literature has examined the link between welfare state characteristics and inequality and/or redistribution (Korpi 1989 Esping-Andersen 1990 Castles and Mitchell 1992 Korpi and Palme 1998 Brady 2005). The relationship between the tax-benefit system and the distribution of income has been the focus of longstanding scholarly work (Hicks and Swank 1984 Myles 1984). ![]()
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |