Исследовательский Центр ИПМ
Kasrtyčnicki Ekanamičny Forum

Publication within the World Bank working paper series


Policy Research working paper "Fiscal incidence in Belarus: a commitment to equity analysis" is available at the web-site of the World Bank. The paper is prepared by experts of the IPM Research Center Gleb Shymanovich and Alexander Chubrik, and Academic Director of BEROC Kateryna Bornukova.

The paper employs the Commitment to Equity framework to present a first attempt of 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. Still, the analysis points toward possible reforms that would allow reducing poverty and inequality more efficiently.