Fiscal policy and equity estimation of the progressivity and redistributive capacity of taxes and social public expenditure in the Andean countries
Abstract
Este artículo presenta una síntesis de la medición del impacto de políticas fiscales sobre la equidad en los países andinos. Se evalúa el efecto de los principales impuestos y del gasto público social sobre la distribución del ingreso aplicando una metodología homogénea. El impacto pleno de los impuestos es moderadamente regresivo debido a que la recolección de impuestos a las ganancias personales es baja. El gasto público acumulado tiene un impacto redistributivo más alto. Mejora el coeficiente Gini en cinco puntos de porcentaje, no obstante sólo llega a la mitad del resultado obtenido en economías desarrolladas (OECD). Considerando los impuestos y el gasto público en forma conjunta se concluye que la política fiscal ha tenido un efecto positivo pero insuficiente a nivel de redistribución = This 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 = Este artigo apresenta uma sínteses do impacto das políticas fiscais sobre o nivel de equidade nos países andinos. E feito uma avaliaçao do efeito dos principais impostos e do gasto publico social sobre a distribuiçao da renda aplicando uma metodologia homogênea. O impacto pleno dos impostos e moderadamente regressivo devido que a coleta de impostos sobre lucros pessoais e muito baixa. O gasto publico acumulado tem um efeito redistributivo mais alto. Melhora o coeficiente de Gini em cinco pontos percentuais. Nao obstante, somente chega a metade dos resultados obtidos nas economias desenvolvidas (OECD). Considerando os impostos e o gasto publico em forma conjunta, conclui-se que a política fiscal teve um efeito positivo mas insuficiente no nível de redistribuicao da rendaDownload Info
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Paper provided by Inter-American Development Bank, INTAL in its series INTAL Working Papers with number 1468.Length: 66 p.
Date of creation: May 2007
Date of revision:
Handle: RePEc:idb:intalp:1468
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Keywords: POLITICA FISCAL; COMUNIDAD ANDINA; CAN; MACROECONOMIA;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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- Barrientos, Armando, 2011. "On the Distributional Implications of Social Protection Reforms in Latin America," Working Papers UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
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