Improving work incentives in Serbia: evaluation of a tax policy reform using SRMOD
[…] same time, the reform would trigger positive distributional effects since the number of individuals in low-income groups, whose disposable income would increase after the reform by more than 2%, is ranging from 3.3% to 5.8%. However, the impact of the reform on the overall level of inequality, measured by the Gini coefficient, would be small.