Equal Focus on Inequality? Approaches to Distributional Impact Assessment in the National Budget Process Across the EU
研究了欧盟成员国在预算过程中如何使用分配影响评估来应对收入不平等，分析了制约因素并提出推广策略，对关注财政公平的政策制定者和学者有参考价值。
Abstract After four decades of increasing within‐country income inequality in many EU Member States, this study first aims to understand to what extent and how EU Member States make use of distributional impact assessments (DIAs) for budgetary measures. The second aim is to understand the factors that constrain the use of DIA, leading us to propose strategies for how it could be used more widely. To these ends, we perform a desk‐based study of the documents produced in the national budgeting process, which is then followed up with structured key informant interviews with those responsible for producing key budgetary documents in each of the 27 Member States of the EU. We then detail the constraints to performing more DIAs and potential solutions involving actions at both the country and EU levels. This study constitutes the first comprehensive analysis of DIA practices across the EU.