The Distributional Effects of Tax‐Benefit Policies Under New Labour: A Decomposition Approach
The Distributional Effects of Tax‐Benefit Policies Under New Labour: A Decomposition Approach
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新工党下税收优惠政策的分配效应：分解方法
DOI：
10.1111/j.1468-0084.2011.00684.x
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发表时间：
2012
期刊：
影响因子：
--
通讯作者：
O. Bargain
中科院分区：
文献类型：
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作者：
O. Bargain
我利用不平等和贫困指数时间变化的沙普利分解中嵌入的反事实微观模拟，重新审视了新工党时期税收福利政策改革的分配效应。这样就可以量化政策变化相对于所有其他变化的相对影响，并检查该政策影响对使用 (i) 收入与价格指数化和 (ii) 基础数据与期末数据的敏感性。如果不实施收入支持和税收抵免改革，不平等和贫困深度将会加剧，儿童贫困率也不会急剧下降。
I revisit the distributional effects of tax-benefit policy reforms under New Labour using counterfactual microsimulations embedded in a Shapley decomposition of time change in inequality and poverty indices. This makes it possible to quantify the relative effect of policy changes compared to all other changes, and to check the sensitivity of this policy effect to the use of (i) income vs. price indexation, and (ii) base vs. end period data. Inequality and poverty depth would have increased, and the sharp fall in child poverty would not have occurred, had the reforms of income support and tax credits not been implemented.