coverage of the personal income tax and implementing progressive PIT rate structures;<sup>f</sup> (v) reducing regressive tax exemptions; and (vi) greater use of taxes on property. However, the optimal level of redistributive spending would differ by country which shall be consistent with fiscal sustainability in the long run.

6. References Benicio, D. F., W. Seitz, J. Jellema and M. Goldman (2021). The Effects of Fiscal Policy on Poverty and Inequality in Tajikistan. Commitment to Equity (CEQ) Working Paper No. 108.

Besley, T. and T. Persson (2014). "Why Do Developing Countries Tax So Little?" Journal of Economic <u>Perspectives</u> **28** (4): 99-120.

Bornukova, K., N. Leshchenko and M. Matytsin (2019). Fiscal Incidence in Ukraine: A Commitment to Equity Analysis. Policy Research Working Paper 8765. Washington, DC, The World Bank. Bornukova, K., G. Shymanovich and A. Chubrik (2017). Fiscal Incidence in Belarus: A Commitment to Equity Analysis. IPM Research Center Working Paper WP/17/01, BEROC Working Paper No. 42, IPM Research Center and BEROC Center for Economic Research.

Bussolo, M., C. Krolage, M. Makovec, A. Peichl, M. Stöckli, I. Torre and C. Wittneben (2019). "Vertical and Horizontal Redistribution: Evidence from Europe." What Drives Inequality: 19-38.

Cancho, C. and E. Bondarenko (2017). The Distributional Impact of Fiscal Policy in Georgia. The <u>Distributional Impact of Taxes and Transfers: Evidence from Eight Low- and Middle-Income Countries.</u> G. Inchauste and N. Lustig. Washington, DC, World Bank.

Cerami, A. (2009). "Welfare state developments in the Russian Federation: oil-led social policy and the 'Russian miracle'." Social Policy and Administration **43** (2): 105-120. Cojocaru, A., M. Matytsin and V. Prohnitchi (2019). Fiscal Incidence in Moldova: A Commitment to Equity Analysis. Policy Research Working Paper 9010. Washington, DC, The World Bank. Cook, L. J. (2007). Post-communist welfare states: reform politics in Russia and Eastern Europe. Ithaca, NY, and London, Cornell University Press.

Cook, L. J. (2010). Emerging welfare states: Eastern Europe and Russia. Oxford handbook of <u>comparative welfare states. H. Obinger, C. Pierson, F. G. Castles, S. Liebfried and J. Lewis. Oxford,</u> Oxford University Press **:** 671-688.

Cook, L. J. (2010). Russia’s welfare regime: the shift toward statism. Gazing at Welfare, gender, and <u>agency in post-socialist countries M. Jappinen, M. Kulmala and A. Saarinen. Cambridge, Cambridge</u> Scholars Publishing.

Gaspar, V., D. Amaglobeli, M. Garcia-Escribano, D. Prady and M. Soto (2019). Fiscal Policy and Development: Human, Social, and Physical Investment for the SDGs. Staff Discussion Notes No. 19/03. Washington, DC, International Monetary Fund.

Gornick, J. C. and T. M. Smeeding (2018). "Redistributional Policy in Rich Countries: Institutions and Impacts in Nonelderly Households." Annual Review of Sociology **44** (1): 441-468. Grishchenko, N. (2016). "Pensions After Pension Reforms: A Comparative Analysis of Belarus, Kazakhstan, and Russia." Procedia Economics and Finance **36** : 3-9.

Higgins, S. and N. Lustig (2016). "Can a poverty-reducing and progressive tax and transfer system hurt the poor?" Journal of Development Economics **122** : 63-75.

f In countries with a large informal sector or in which tax avoidance is pervasive, the priority may be to simplify the tax system. Low-income deductions may also be effective to increase the tax base, especially to activate vulnerable groups, such as the long-term unemployed and youth.

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