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...
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World Bank, Washington, DC
2019
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| Online Access: | http://documents.worldbank.org/curated/en/463211551809784312/Fiscal-Incidence-in-Ukraine-A-Commitment-to-Equity-Analysis http://hdl.handle.net/10986/31359 |
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okr-10986-313592022-09-19T12:17:03Z Fiscal Incidence in Ukraine : A Commitment to Equity Analysis Bornukova, Kateryna Leshchenko, Nataliia Matytsin, Mikhail TRANSFERS SOCIAL SPENDING INEQUALITY POVERTY TAX REVENUE FISCAL INCIDENCE ANALYSIS PUBLIC EXPENDITURE PENSIONS REDISTRIBUTION FISCAL POLICY 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. 2019-03-07T21:38:23Z 2019-03-07T21:38:23Z 2019-03 Working Paper http://documents.worldbank.org/curated/en/463211551809784312/Fiscal-Incidence-in-Ukraine-A-Commitment-to-Equity-Analysis http://hdl.handle.net/10986/31359 English Policy Research Working Paper;No. 8765 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy Research Working Paper Europe and Central Asia Ukraine |
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Digital Repository |
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Foreign Institution |
| institution |
Digital Repositories |
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World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
TRANSFERS SOCIAL SPENDING INEQUALITY POVERTY TAX REVENUE FISCAL INCIDENCE ANALYSIS PUBLIC EXPENDITURE PENSIONS REDISTRIBUTION FISCAL POLICY |
| spellingShingle |
TRANSFERS SOCIAL SPENDING INEQUALITY POVERTY TAX REVENUE FISCAL INCIDENCE ANALYSIS PUBLIC EXPENDITURE PENSIONS REDISTRIBUTION FISCAL POLICY Bornukova, Kateryna Leshchenko, Nataliia Matytsin, Mikhail Fiscal Incidence in Ukraine : A Commitment to Equity Analysis |
| geographic_facet |
Europe and Central Asia Ukraine |
| relation |
Policy Research Working Paper;No. 8765 |
| description |
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. |
| format |
Working Paper |
| author |
Bornukova, Kateryna Leshchenko, Nataliia Matytsin, Mikhail |
| author_facet |
Bornukova, Kateryna Leshchenko, Nataliia Matytsin, Mikhail |
| author_sort |
Bornukova, Kateryna |
| title |
Fiscal Incidence in Ukraine : A Commitment to Equity Analysis |
| title_short |
Fiscal Incidence in Ukraine : A Commitment to Equity Analysis |
| title_full |
Fiscal Incidence in Ukraine : A Commitment to Equity Analysis |
| title_fullStr |
Fiscal Incidence in Ukraine : A Commitment to Equity Analysis |
| title_full_unstemmed |
Fiscal Incidence in Ukraine : A Commitment to Equity Analysis |
| title_sort |
fiscal incidence in ukraine : a commitment to equity analysis |
| publisher |
World Bank, Washington, DC |
| publishDate |
2019 |
| url |
http://documents.worldbank.org/curated/en/463211551809784312/Fiscal-Incidence-in-Ukraine-A-Commitment-to-Equity-Analysis http://hdl.handle.net/10986/31359 |
| _version_ |
1764474148129603584 |