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 a state-of-the-art fiscal incidence analysis based o...

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Bibliographic Details
Main Author: Fuchs, Alan
Other Authors: Popova, Daria, Matytsin, Mikhail, Nozaki, Natsuko Kiso
Format: eBook
Language:English
Published: Washington, D.C The World Bank 2021
Subjects:
Online Access:
Collection: World Bank E-Library Archive - Collection details see MPG.ReNa
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260 |a Washington, D.C  |b The World Bank  |c 2021 
300 |a 21 pages 
653 |a Macroeconomics and Economic Growth 
653 |a Redistribution 
653 |a Taxation and Subsidies 
653 |a Inequality 
653 |a Poverty Reduction 
653 |a Fiscal Incidence 
653 |a Income Distribution 
653 |a Welfare State 
653 |a Benefits 
653 |a Post-Soviet Countries 
653 |a Taxation 
653 |a Former Soviet Union 
653 |a Services and Transfers To Poor 
700 1 |a Popova, Daria 
700 1 |a Matytsin, Mikhail 
700 1 |a Nozaki, Natsuko Kiso 
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520 |a 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