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Informe de Equidad Fiscal de Bolivia: Incidencia Distributiva de la Política Fiscal
[Social Incidence of the Fiscal Policy in Bolivia]

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  • Cossio Muñoz, Fernando

Abstract

The document investigates the incidence of fiscal policy, the most important taxes of the revenue system and the most relevant public expenditures in the Bolivian economy. El documento investiga la incidencia de la política fiscal, de los impuestos más importantes del sistema tributario y de los gastos públicos más relevantes en la economía de Bolivia.

Suggested Citation

  • Cossio Muñoz, Fernando, 2006. "Informe de Equidad Fiscal de Bolivia: Incidencia Distributiva de la Política Fiscal [Social Incidence of the Fiscal Policy in Bolivia]," MPRA Paper 91343, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:91343
    as

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    File URL: https://mpra.ub.uni-muenchen.de/91343/4/MPRA_paper_91343.pdf
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    References listed on IDEAS

    as
    1. Poterba, James M, 1989. "Lifetime Incidence and the Distributional Burden of Excise Taxes," American Economic Review, American Economic Association, vol. 79(2), pages 325-330, May.
    2. Gilbert E. Metcalf, 1994. "Lifecycle vs. Annual Perspectives on the Incidence of A Value Added Tax," NBER Working Papers 4619, National Bureau of Economic Research, Inc.
    3. Carlson, George N. & Patrick, Melanie K., 1989. "Addressing the Regressivity of the Value-Added Tax," National Tax Journal, National Tax Association, vol. 42(3), pages 339-51, September.
    4. Branko Milanovic & Shlomo Yitzhak, 2006. "Decomposing World Income Distribution: Does The World Have A Middle Class?," IBT Journal of Business Studies (JBS), Ilma University, Faculty of Management Science, vol. 2(2), pages 88-110.
    5. Kakwani, Nanak & Lambert, Peter J., 1998. "On measuring inequity in taxation: a new approach," European Journal of Political Economy, Elsevier, vol. 14(2), pages 369-380, May.
    6. Carlson, George N. & Patrick, Melanie K., 1989. "Addressing the Regressivity of the Value-Added Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(3), pages 339-351, September.
    7. Glenn Jenkins, 1989. "Tax Reform: Lessons Learned," Development Discussion Papers 1989-02, JDI Executive Programs.
    8. Milanovic, Branko & Yitzhaki, Shlomo, 2002. "Decomposing World Income Distribution: Does the World Have a Middle Class?," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 48(2), pages 155-178, June.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Rodrigo Cubero & Ivanna Vladkova Hollar, 2010. "Equity and Fiscal Policy: The Income Distribution Effects of Taxation and Social Spending in Central America," IMF Working Papers 2010/112, International Monetary Fund.

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    More about this item

    Keywords

    incidencia de la política fiscal; impuestos Bolivia; sistema tributario boliviano; incidencia de gastos públicos en la economía de Bolivia;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H5 - Public Economics - - National Government Expenditures and Related Policies
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General

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