English, Article, Journal or magazine article edition: Benefit Coverage Rates and Household Typologies: Scope and Limitations of Tax-Benefit Indicators Herwig Immervoll; Pascal Marianna; Marco Mira d'Ercole

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Bookmark: http://trove.nla.gov.au/version/86737
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Benefit Coverage Rates and Household Typologies: Scope and Limitations of Tax-Benefit Indicators
Author
  • Herwig Immervoll
  • Pascal Marianna
  • Marco Mira d'Ercole
Physical Description
  • preprint
Notes
  • The OECD regularly produces estimates of tax burdens and benefit entitlements for a range of “typical household” situations. The results of these calculations (published in the Benefits and Wages and Taxing Wages series) are frequently used to compare countries’ tax-benefit systems and to assess progress towards specific policy objectives. This paper presents information on particular aspects of the structure of household populations across countries in order to help in the interpretation of results based on such “typical” family situations. A range of internationally comparable data sources are used to assess how relevant household circumstances such as family structure, labour market attachment and benefit coverage vary across countries. The results are used as a basis for clarifying the scope of tax-benefit indicators based on synthetically constructed household typologies. “Typical household” calculations cannot be used to address essential distributional issues such as how ... L’OCDE publie régulièrement des évaluations des charges fiscales et des droits aux prestations en se servant d’un large échantillon de situations de ménages types. Les résultats de ces calculs (publiés dans les séries Prestations et salaires et Les impôts sur les salaires ) sont souvent utilisés pour comparer le régime fiscal et le régime de prestations en vigueur dans les pays ainsi que pour évaluer le progrès à faire pour atteindre des objectifs de politique spécifiques. Ce document présente une information sur des aspects précis de la structure des ménages d’un pays à l’autre afin d’aider à l’interprétation des résultats basés sur des situations types de famille. Une gamme de sources de données, comparables à l’échelle internationale, est utilisée pour évaluer comment les différentes situations des ménages telles que la structure de la famille, les liens avec le marché du travail ou encore la couverture sociale varient d’un pays à l’autre. Ces résultats sont utilisés comme base ...
  • RePEc:oec:elsaab:20-en
Language
  • English
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