This paper analyzes the distributional impact of the tax-benefit system in Bhutan. It makes two main contributions: first, this is the first substantive study of this kind in Bhutan, and second, due to limited information on incomes in the household survey, a consumption-based model is combined with Mincer-type earnings to derive estimates of incomes. Results show that the combined impact of government taxes and social spending is to reduce inequality...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2023/03/16
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Рабочие документы
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180884
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1
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2023/03/16
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Disclosed
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The Distributional Impact of Taxes and Social Spending in Bhutan : An Application with Limited Income Data