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Fiscal Incidence in Ukraine : A Commitment to Equity Analysis

Author

Listed:
  • Bornukova,Kateryna
  • Leshchenko,Nataliia
  • Matytsin,Mikhail

Abstract

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.

Suggested Citation

  • Bornukova,Kateryna & Leshchenko,Nataliia & Matytsin,Mikhail, 2019. "Fiscal Incidence in Ukraine : A Commitment to Equity Analysis," Policy Research Working Paper Series 8765, The World Bank.
    • Handle: RePEc:wbk:wbrwps:8765
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    Citations

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    Cited by:

    1. Lustig, Nora & Martinez Pabon, Valentina & Pessino, Carola, 2023. "Fiscal policy, income redistribution, and poverty reduction in Latin America," LSE Research Online Documents on Economics 120683, London School of Economics and Political Science, LSE Library.
    2. Lustig, Nora & Martinez Pabon, Valentina & Pessino, Carola, 2023. "Fiscal Policy, Income Redistribution, and Poverty Reduction in Latin America," IDB Publications (Working Papers) 13193, Inter-American Development Bank.
    3. Fuchs Tarlovsky,Alan & Matytsin,Mikhail & Nozaki,Natsuko Kiso & Popova,Daria, 2021. "Distributional Impacts of Taxes and Benefits in Post-Soviet Countries," Policy Research Working Paper Series 9795, The World Bank.

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