TY - BOOK ID - 134403102 TI - Measuring the Redistributive Capacity of Tax Policies AU - Vellutini, Charles. AU - Benitez, Juan Carlos. PY - 2021 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Macroeconomics KW - Economics: General KW - Personal Finance -Taxation KW - Taxation KW - Foreign Exchange KW - Informal Economy KW - Underground Econom KW - Aggregate Factor Income Distribution KW - Personal Income and Other Nonbusiness Taxes and Subsidies KW - Taxation, Subsidies, and Revenue: General KW - Economic & financial crises & disasters KW - Economics of specific sectors KW - Public finance & taxation KW - Income distribution KW - National accounts KW - Income KW - Personal income tax KW - Taxes KW - Progressive taxation KW - Tax policy KW - Income inequality KW - Currency crises KW - Informal sector KW - Economics KW - Income tax KW - Tax administration and procedure KW - Suriname UR - https://www.unicat.be/uniCat?func=search&query=sysid:134403102 AB - This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the Gini coefficient and the mean (GDP per capita). We illustrate the technique with an application to the personal income tax, using a dataset of 108 countries over the 2007-2018 period. ER -