Fiscal Incidence in Ukraine: A Commitment to Equity Analysis

Анотація

The paper employs the Commitment to
\n Equity framework to present a first attempt at a
\n comprehensive fiscal incidence analysis for Ukraine,
\n encompassing the revenue and expenditures components of the
\n fiscal system, including direct and indirect taxes, as well
\n as direct, indirect, and in-kind transfers. The fiscal
\n system in Ukraine has high redistribution effects,
\n decreasing the Gini inequality index by 21 percentage
\n points, and the official measure of poverty incidence by
\n 27.6 percentage points (considering all fiscal interventions
\n including in-kind transfers). As in many other countries in
\n the region, pensions are the main contributor to the
\n redistribution effect of fiscal policy. However, Ukraine
\n stands out due to the relatively high equalizing effect of
\n direct transfers. Fiscal policy in Ukraine is pro-poor, with
\n the lowest income decile benefiting the most. Overall, 60
\n percent of the population of Ukraine are net recipients from
\n the fiscal system, the main categories of recipients being
\n households with two or more children, single-parent
\n households, and retirees.

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