Fiscal Incidence in Ukraine : A Commitment to Equity Analysis
The paper employs the Commitment to Equity framework to present a first attempt at a comprehensive fiscal incidence analysis for Ukraine, encompassing the revenue and expenditures components of the fiscal system, including direct and indirect taxes...
| Main Authors: | , , |
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| Format: | Working Paper |
| Language: | English |
| Published: |
World Bank, Washington, DC
2019
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/463211551809784312/Fiscal-Incidence-in-Ukraine-A-Commitment-to-Equity-Analysis http://hdl.handle.net/10986/31359 |
| Summary: | The paper employs the Commitment to
Equity framework to present a first attempt at a
comprehensive fiscal incidence analysis for Ukraine,
encompassing the revenue and expenditures components of the
fiscal system, including direct and indirect taxes, as well
as direct, indirect, and in-kind transfers. The fiscal
system in Ukraine has high redistribution effects,
decreasing the Gini inequality index by 21 percentage
points, and the official measure of poverty incidence by
27.6 percentage points (considering all fiscal interventions
including in-kind transfers). As in many other countries in
the region, pensions are the main contributor to the
redistribution effect of fiscal policy. However, Ukraine
stands out due to the relatively high equalizing effect of
direct transfers. Fiscal policy in Ukraine is pro-poor, with
the lowest income decile benefiting the most. Overall, 60
percent of the population of Ukraine are net recipients from
the fiscal system, the main categories of recipients being
households with two or more children, single-parent
households, and retirees. |
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