Fiscal Policy and Equity: Estimation of the Progressivity and Redistributive Capacity of Taxes and Social Public Expenditure in the Andean Countries
AbstractThis study summarizes the assessment of the impact of fiscal policies on equity in the Andean countries. It evaluates the outcome of the main taxes and social public expenditures on income distribution applying a homogeneous methodology. The full effect of taxes is slightly regressive due to a weak personal income tax collection. The accumulated public social expenditure has a much higher redistributive impact. It improves the Gini coefficient by 5 percentage points, however, close to half the effect of developed economies (Organization for Economic Cooperation and Development - OECD). Considering taxes and social spending on a joint basis, the fiscal policy had a positive but insufficient redistributive effect.
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Bibliographic InfoPaper provided by Inter-American Development Bank in its series IDB Publications with number 3898.
Date of creation: Sep 2007
Date of revision:
Fiscal Policy; Macroeconomía; INTAL ITD Working Paper N° 33; INTAL; Política Fiscal;
Other versions of this item:
- Alberto Barreix & Jerónimo Roca & Luiz Villela, 2007. "Fiscal policy and equity estimation of the progressivity and redistributive capacity of taxes and social public expenditure in the Andean countries," INTAL Working Papers 1466, Inter-American Development Bank, INTAL.
- F15 - International Economics - - Trade - - - Economic Integration
- H54 - Public Economics - - National Government Expenditures and Related Policies - - - Infrastructures
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- Richard M. Bird & Michael Smart, 2012. "Financing Social Expenditures in Developing Countries: Payroll or Value Added Taxes?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1206, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Barrientos, Armando, 2011. "On the Distributional Implications of Social Protection Reforms in Latin America," Working Paper Series UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
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