The efficiency and effectiveness of income transfer systems : a comparative study using microdata
This study uses the microdata assembled by the Luxembourg Income Study (LIS) to examine the impact of the social security and taxation systems on poverty and inequality in ten OECD countries, circa 1980. A model of income transfer processes is developed to show the relationship between government expenditure, transfer instruments and the outcomes of the transfer process. The study adapts and extends existing methodologies in the poverty and inequality literature. These measures are then...[Show more]
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