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Fiscal incidence in Belarus : a commitment to equity analysis (Английский)

The paper employs the Commitment to Equity framework to present a first attempt at a comprehensive fiscal incidence analysis for Belarus, 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 analysis reveals that fiscal policies in Belarus effectively redistribute income from the top to the bottom of the income distribution. Direct transfers...
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