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contribution in that respect is Dardanoni and Lambert (2002) , which proposes to “transplant” tax regimes into a common base with an identical pre-tax distribution, where they can be safely compared. A critical point, however, is that this procedure relies on consistent and comparable household-level microdata of income – a challenge in many emerging economies and low-income countries. With a focus on applicability in environments with limited data availability, this paper introduces a simplified implementation of the transplant-and-compare method. It is assumed that the