Mobility and the lifetime distributional impact of tax and transfer reforms

Arbeitspapier

The distributional impact of proposed reforms plays a central role in public debates around tax and transfer policy. We show that accounting for realistic patterns of mobility in employment, earnings and household circumstances over the life-cycle greatly affects our assessment of the distributional effects of tax and transfer reforms. We focus on three reforms modelled in the UK context: (i) changes to out-of-work versus in-work benefits, (ii) adjustments to income tax rates, and (iii) reforms to indirect taxation. In all three cases, the long-run distributional impact differs to that implied by a standard crosssection analysis in important ways.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: IFS Working Papers ; No. W16/17

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Personal Income, Wealth, and Their Distributions ; Taxation, Subsidies, and Revenue: General ; Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
• Thema: inequality ; redistribution ; income mobility ; lifetime ; tax and transfer reform

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Levell, Peter ; Roantree, Barra ; Shaw, Jonathan
• Ereignis: Veröffentlichung
• (wer): Institute for Fiscal Studies (IFS)
• (wo): London
• (wann): 2016

Weitere Informationen

• DOI: doi:10.1920/wp.ifs.2016.1617
• Handle: http://hdl.handle.net/10419/173951
• Letzte Aktualisierung: 10.03.2025, 11:45 MEZ