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Given the long-standing debate around the rationales for VAT rate differentiation, this work aims at assessing the equity one, according to which reduced rates redistribute income from the rich to the poor. To this end, we first set the plot by explaining that a VAT system primarily aims at avoiding the economic distortions and revenue raising inefficiencies of the turnover and sales taxes. Nonetheless, we show that these reappear when the legislators decide to apply reduced rates, zero rates, and exemptions. Then, we explain that the current VAT rate structures in European member states contain many exceptions because of historical and political reasons. This entails significant revenue losses for the governments, as showed by the VRR. This is why, after a review of the theoretical and empirical literature, we present the results from a micro-simulation model for Belgium. From the latter, we want to assess how the benefits of reduced rates for the poor compensate for the revenue loss of the government. The results show that the reduced rates introduce some slight progressivity, while the financing cost for the government on the top income decile is twice greater than on the first one. From this, we say that the reduced rates are an ill-targeted instrument to help the poor, and we simulate the impact of two reforms with rate uniformity. The first considers the application of a budget neutral uniform rate and is regressive, whereas the second one is progressive and involves a 21% uniform rate with a compensation mechanism via the PIT.

VAT rate differentiation --- Household Budget Survey --- Progressivity --- Sciences économiques & de gestion > Microéconomie

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April 2000 - In Latvia, only 1.5 percent of households receive social assistance, which for those households represents 20 percent of income. The allocation of social assistance is unequal. Urban households outside the capital (Riga) and those headed by male adults are systematically discriminated against. Because social assistance is locally financed, poor households in different parts of the country are treated unequally. Milanovic assesses the performance of Latvia's system of social transfers, in three ways: First, he analyzes the incidence (who receives transfers) of pensions, family allowances, unemployment benefits, and social assistance. Per capita analysis shows pensions tending to be pro-rich and families allowances pro-poor (a finding typical in poverty analyses). Introducing an equivalence scale alters the results and shows all individual cash transfers performing about the same: mildly pro-poor. Next, he examines the performance of social assistance, which is, by definition, directed to the poor. He shows that Latvia's current system is concentrated - meaning that social assistance is disbursed to few households (only 1.5 percent of all households receive it) but among those that do receive it, it represents a relatively high share (20 percent) of income. Households that are systematically discriminated against in the allocation of social assistance are urban households living outside the capital (Riga) and those headed by male adults. Third, he looks at the regional allocation of social assistance. The results confirm earlier findings of large horizontal inequalities - that people with the same income from different parts of the country are treated unequally, because the existing system is based on local financing of social assistance. This paper - a product of Poverty and Human Resources, Development Research Group - is part of the Latvia Poverty Assistance Report (February 2000). The author may be contacted at bmilanovic@worldbank.org.

Cash Transfers --- Finance and Financial Sector Development --- Financial Literacy --- Household Budget --- Household Per Capita Income --- Household Survey --- Income --- Income Distribution --- Insurance --- Poor --- Poor Households --- Poor Individuals --- Poverty --- Poverty Alleviation --- Poverty Assessments --- Poverty Impact Evaluation --- Poverty Line --- Poverty Reduction --- Rural Development --- Rural Poverty Reduction --- Services and Transfers to Poor --- Social Assistance --- Targeting --- Transfers --- Transfers In Kind --- Transition Economies --- Unemployment

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November 1999 - There is a tendency toward chronic, long-term poverty in Poland. Most at risk: larger households, farm households, and households dependent on social welfare. Least at risk: households of employees or the self-employed, educated households, households headed by pensioners, households that are part of kinship networks, and households with liquid assets, durables, or access to financial resources. Among those who missed out on the benefits of the first phase of economic prosperity, children are overrepresented. Okrasa uses four-year panel data from Poland's Household Budget Survey to explore the distinction between transitory and long-term poverty, a crucial distinction in designing and evaluating poverty reduction strategies. Okrasa analyzes household welfare trajectories during the period 1993-96, to identify the long-term poor and to determine how relevant household asset endowments are as determinants of household poverty and vulnerability over time. He concludes that the chronically poor constitute a distinct and separate segment of the population, with low turnover. Among specific observations about factors that affect Poland's long-term poverty: Variables in human capital significantly affected the pattern of repeated poverty and vulnerability. Larger households tended to experience poverty and vulnerability, mostly because they contained more children or other dependents. Households with elderly members and those headed by older people, by women rather than men, and by educated people of either gender were least likely to be poor. Poverty was unaffected by the presence of a disabled person in the household; Households with liquid assets or durables, or with access to financial resources, were less likely to be poor and vulnerable. Households appeared to take advantage of credit and loans to maintain their current level of consumption rather than to augment their stock of assets; Households that were part of kinship networks were less at risk of falling into chronic poverty or vulnerability; Households headed by pensioners were least in danger of impoverishment. Those most in danger were farm households (including mixed households headed by workers with an agricultural holding) and households heavily dependent on social welfare; Households of employees were better off than self-employed households when income-based measures of poverty were used but not when consumption-based measures were used. Neither group was significantly vulnerable. This paper - a product of Poverty and Human Resources, Development Research Group - is part of a larger effort in the group to study the dynamics of poverty and the effectiveness of the safety net. The author may be contacted at wokrasa@worldbank.org.

Chronic Poverty --- Employment Income --- Farm Self-Employment --- Food Consumption --- Health, Nutrition and Population --- Household Budget --- Household Income --- Household Welfare --- Human Capital --- Human Development --- Idiosyncratic Shocks --- Income --- Income Inequality --- Measures --- Poor --- Population Policies --- Poverty --- Poverty Line --- Poverty Reduction --- Poverty Reduction Strategy --- Rural --- Rural Development --- Rural Poverty Reduction --- Services and Transfers to Poor --- Unemployment

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Aangifte, Belastingvoordelen, Beroepskosten, Elementaire fiscale kennis, Belastingverminderingen, Fiscale amnestie

Tax law --- Private law --- consumentenvoorlichting --- recht --- Belgium --- Consommateurs --- Consumenten --- Périodiques --- Tijdschriften --- E-journals --- 05 <493> --- 439 Fiscaal recht --- aangifte --- impot des personnes physiques --- belastingplichtige --- 336.212.4 --- BE / Belgium - België - Belgique --- 336.22 --- 346.3 --- Belastingen --- Belastingsaangifte --- Belastingshervorming --- belastingen --- inkomensbelastingen --- tewerkstelling --- 346.2 --- 336.2 )* BELASTINGEN --- belastingberekening --- fiscaliteit --- personenbelasting --- 336.2 --- Tijdschriften. Periodieken. Serials--België --- declaration --- contribuable --- belastingen op de totale inkomsten (Income Tax). --- Belastingen- fiscaliteit - heffingen --- Inkomensbelastingen --- Belastingwezen ; algemeen --- fiscaliteit - belastingen - retributies - belastinghervorming --- Yearbooks --- #A50272 --- #BA00554 --- #BA02077 --- #ETEW:TSCAT --- #RBIB:TSCAT --- 05 --- Budget familial --- Current periodicals --- Protection du consommateur --- Revue périodique --- 100 Recht --- 430 Financien --- #KVHA:Tijdschriften; Algemeen --- bedrijfsbeheer --- rechtspraktijk --- T --- bedrijfsethiek --- financiën --- 33 --- 34 --- Budgetbeheer --- Consumentenorganisaties --- Consumentenzorg --- Economie --- Recht --- Tijdschriften SAW --- abonnementen --- bedrijfseconomie --- beleggingen --- budget --- consumenten --- economie --- recht (wetgeving) --- sparen --- testaankoop --- 396.1 --- 336.221 --- 336.762 --- 368 --- Beleggen --- Personenbelasting --- Recht (wetten) --- Verzekeringen --- $a339.379.8 --- Bedrijfsmanagement --- Burgerlijk recht --- Fiscaal recht --- Office management --- gezinsinkomen --- handelsrecht --- kredietwezen --- sociale zekerheid --- verzekeringswezen --- periodieken - tijdschriften --- Gezinsbudget --- Bescherming van de consument --- Tijdschrift --- recht.jurisprudentie --- Economisch recht --- 35 --- 339 --- 347 --- 336 --- Periodicals --- Budgettering --- Management --- tijdschriften --- Budgettering. --- Recht. --- tijdschriften. --- 05 <493> Tijdschriften. Periodieken. Serials--België --- Tijdschriften. --- belastingen op de totale inkomsten (Income Tax) --- België --- perioodiline väljaanne --- periodická publikácia --- сериски публикации --- tidskrift --- периодично издание --- periodinis leidinys --- periodikum --- rivista periodica --- kausijulkaisu --- serial publication --- periodische Veröffentlichung --- publicații periodice --- περιοδική επιθεώρηση --- publicação periódica --- publicación seriada --- periodična publikacija --- periodika --- folyóirat --- publikim periodik --- periodisks izdevums --- wydawnictwo periodyczne --- tidsskrift --- периодично издање --- tijdschrift --- pubblikazzjoni perjodika --- periodicum --- periodiek --- revue périodique --- publicación periódica --- επιθεώρηση --- издание во продолженија --- периодична објава --- periodical publication --- serijska publikacija --- botim periodik --- сериско издание --- seriāls izdevums --- périodique --- periodico --- publikim në seri --- rivista mensile --- serijinis leidinys --- mensile --- pubblicazione periodica --- publicații seriale --- периодично списание --- periodisk tidskrift --- měsíčník --- perioodikaväljaanne --- revista --- series --- časopis --- periódico --- publicación en serie --- serie --- periodice --- periodical --- týdeník --- nepravé periodikum --- jadaväljaanne --- občasník --- Periodikum --- aikakauslehti --- serials --- периодична публикација --- фељтон --- περιοδικό --- fogyasztóvédelem --- заштита на потрошувачите --- ochrona konsumenta --- mbrojtja e konsumatorit --- protezzjoni tal-konsumatur --- consumer protection --- ochrana spotřebitele --- vartotojų apsauga --- varstvo potrošnikov --- zaštita potrošača --- kuluttajansuoja --- ochrana spotrebiteľa --- защита на потребителя --- Verbraucherschutz --- bescherming van de consument --- konsumentskydd --- tarbijakaitse --- protezione del consumatore --- patērētāju tiesību aizsardzība --- forbrugerbeskyttelse --- protecția consumatorului --- protección del consumidor --- proteção do consumidor --- προστασία του καταναλωτή --- заштита потрошача --- konzumerizmus --- tutela del consumatore --- consommatisme --- consumerism --- EBCU --- vartotojų interesų gynimas --- kuluttajan oikeudet --- consumatorismo --- Maßnahmen zugunsten der Verbraucher --- consumentisme --- plan veprimi i politikave për konsumatorin --- défense du consommateur --- konsumerismi --- prava potrošača --- δικαιώματα του καταναλωτή --- diritti del consumatore --- derechos del consumidor --- defesa do consumidor --- consumismo --- tarbijapoliitika tegevuskava --- права на потрошувачите --- forbrugerrettigheder --- consumentenbescherming --- recht van de consument --- plan d'action en faveur des consommateurs --- Handlingsplan för främjande av konsumenternas intressen --- práva spotřebitele --- fogyasztók joga --- plan de acțiune în favoarea consumatorului --- difesa del consumatore --- plan de acción en favor de los consumidores --- consumer policy action plan --- vartotojų teisės --- práva spotrebiteľov --- handlingsplan på forbrugerområdet --- forbrugerinteresser --- fogyasztóvédelmi cselekvési terv --- konsumentens rättigheter --- patērētāju aizsardzības politikas rīcības plāns --- droits du consommateur --- drepturile consumatorului --- φορέας προστασίας του καταναλωτή --- kuluttajien etua ajava toimintasuunnitelma --- plano de ação a favor dos consumidores --- piano d'azione a favore dei consumatori --- protecção do consumidor --- defensa del consumidor --- konsumerism --- consumerismo --- konzumerizam --- konsumerizëm --- actieplan ten behoeve van de consumenten --- të drejtat e konsumatorëve --- vartojimo politikos veiksmų planas --- σχέδιο δράσης υπέρ των καταναλωτών --- consumeurisme --- direitos do consumidor --- tarbija õigused --- consumers' rights --- tillvaratagande av konsumenternas intressen --- mājsaimniecības budžets --- perheen tulo- ja menoarvio --- кућни буџет --- Familienbudget --- namų ūkio biudžetas --- familjebudget --- семеен буџет --- семеен бюджет --- bilancio familiare --- družinski proračun --- buget casnic --- presupuesto familiar --- budżet rodzinny --- gezinsbudget --- leibkonna eelarve --- baġit ta’ unità domestika --- familiebudget --- családi költségvetés --- orçamento familiar --- obiteljski proračun --- οικογενειακός προϋπολογισμός --- buxhet i familjes --- rodinný rozpočet --- household budget --- pere-eelarve --- family budget --- kućanski proračun --- ģimenes budžets --- буџет на домаќинството --- háztartási költségvetés --- šeimos biudžetas --- obiteljski budžet --- kućni proračun --- buget de familie --- háztartás költségvetése --- Consumentenvoorlichting --- Belastingplichtigen --- Fiscaliteit --- Fiscaliteit, aanslag --- Inkomstenbelastingen --- Personenbelastingen --- Budget --- Consumentengedrag --- Recht, financieel --- Economie & Recht --- sraitheachán --- cosaint tomhaltóirí --- buiséad teaghlaigh --- Economie &#38; Recht --- Revue périodique --- belastingaangifte --- даночна пријава --- nodokļu deklarācija --- daňové přiznání --- porezna prijava --- declaración fiscal --- φορολογική δήλωση --- declaração de impostos --- mokesčių deklaravimas --- veroilmoitus --- adóbevallás --- tax return --- пореска пријава --- maksudeklaratsioon --- Steuererklärung --- dichiarazione d'imposta --- davčna napoved --- tuairisceán cánach --- deklaracja podatkowa --- declarație fiscală --- självdeklaration --- selvangivelse --- deklaratë tatimore --- daňové priznanie --- данъчна декларация --- dikjarazzjoni tat-taxxa --- déclaration d'impôt --- declaración de la renta --- годишна даночна пријава --- allmän självdeklaration --- годишна даночна пријава за утврдување на персоналниот данок на доход --- declaración de impuestos --- összesített adóbevallás --- declaración del patrimonio