Effects of flat tax reforms in Western Europe on equity and西欧平税改革对公平和公平的影响.pptVIP

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Effects of flat tax reforms in Western Europe on equity and西欧平税改革对公平和公平的影响.ppt

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The distributional impact of in kind public benefits in five European countries Alari Paulus Institute for Social and Economic Research, University of Essex Holly SutherlandInstitute for Social and Economic Research, University of EssexandPanos Tsakloglou Athens University of Economics and Business and IZA Paper presented at the conference “European Measures of Income, Poverty, and Social Exclusion: Recent Developments and Lessons for U.S. Poverty Measurement”U.S. Census Bureau, University of Maryland School of Public Policy and Association for Public Policy Analysis and Management, Washington DC, Wednesday, November 4, 2009 Motivation Usual practice in empirical distributional studies, as well as EU inequality and poverty statistics: distributions of disposable monetary income But individuals derive utility from the consumption of non-purchased as well as purchased commodities (privately or publicly provided) Implications for inter-temporal, cross-country and some inter-personal comparisons because of changes/differences in extent of public provision division into cash and non-cash (both public and private) Here we focus on the results of an empirical study estimating the value and incidence of publicly-provided health care and education and subsidised social housing in 5 EU countries We also consider the welfare interpretation of measures of cash + non-cash incomes Background Building on previous cross-national comparisons by multi-national teams (e.g. Smeeding et al. 1993 RIW) AIM-AP project (Accurate Income Measurement for the Assessment of Public Policies) FP6 2006-2009 Non-cash incomes: one part of a 3-part 11-partner project (Non take-up of benefits and tax evasion) Indirect taxes Private as well as public non-cash: here focus on public components 7 countries: here focus on 5 only: BE, DE, EL, IT, UK Underlying aim: to improve and broaden scope of EUROMOD analysis: here focus on basic results and use EUROMOD simulated cash incomes as starting p