The distributional impact of reforms in the housing and communal sector in Russia
This paper originally appeared as a Master Thesis at NES in 2001 as a part of the project "Evaluation of Tax Benefit Reforms", which was carried out within the program "Russian Economic and Political Institutions in Transitions" generously sponsored by Ford Foundation, National Training Foundation, World Bank, John D. and Catherine T. MacArthur Foundation. I am deeply indebted to the project Anthony Shorrocks (NES, UNU/WIDER) and Evsey Gurvich (Ministry of Finance of the RF, Economic Expert Group) for their great contribution to this research.
Microsimulation modelling of personal taxation and social security benefits in the Czech Republic
Microsimulation modelling is now established in many countries as a valuable tool for the evaluation of taxation and social policy. In the United Kingdom both government departments and independent research organisations—such as the Institute for Fiscal Studies in London, and the Microsimulation Unit at the Department of Applied Economics at Cambridge University—have developed microsimulation models of the UK tax and benefit system. As a result, these models now have a very wide use in public policy debate.
The Distribution of Fiscal Burdens and Benefits
This paper updates to 1968 levels earlier estimates of the distribution of tax burdens, expenditure benefits, and net burdens or benefits. Emphasis is on the methodological issues involved, including the role of incidence assumptions and the specific formulation of the question to be answered. The appropriate definition of the effective rate ratios and the resulting impact on distribution is shown to depend on whether the problem is formulated in absolute or in differential terms and on whether consideration is given to the introduction or the removal of the budget.