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El Impacto de los Impuestos y el Gasto Social en la Desigualdad y la Pobreza en El Salvador

Author

Listed:
  • Margarita Beneke

    (FUSADES)

  • Nora Lustig

    (Stone Center for Latin American Studies, Department of Economics, Tulane University, Commitment to Equity Institute (CEQI). Author-Name: Jose Andres Oliva
    FUSADES)

Abstract

Desarrollamos un ejercicio de incidencia fiscal para estimar el efecto de los impuestos, el gasto social y los subsidios en la desigualdad y la pobreza en El Salvador, utilizando la metodología del proyecto “Compromiso por la Equidad”. Los impuestos son progresivos, pero dado su tamaño, el impacto es imitado. Las transferencias directas se concentran en hogares pobres pero su presupuesto es pequeño por lo que su incidencia es limitada; una porción significativa de los subsidios llegan a hogares en los deciles superiores de ingreso, por lo que, aunque su presupuesto es mayor, su impacto es pequeño. El componente que tiene el mayor efecto sobre la desigualdad es el gasto de educación y salud. Como resultado, la incidencia de la política fiscal es limitada y resulta pequeña al comparar con otros países con nivel similar de ingreso por habitante. En este sentido, hay espacio para mejorar con los recursos actuales.

Suggested Citation

  • Margarita Beneke & Nora Lustig, 2015. "El Impacto de los Impuestos y el Gasto Social en la Desigualdad y la Pobreza en El Salvador," Commitment to Equity (CEQ) Working Paper Series 26, Tulane University, Department of Economics.
  • Handle: RePEc:tul:ceqwps:26
    as

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    File URL: http://repec.tulane.edu/RePEc/ceq/ceq26.pdf
    File Function: First version, 2015
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    References listed on IDEAS

    as
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    Cited by:

    1. Margarita Beneke & Nora Lustig, 2015. "El Impacto de los Impuestos y el Gasto Social en la Desigualdad y la Pobreza en El Salvador," Commitment to Equity (CEQ) Working Paper Series 1326, Tulane University, Department of Economics.
    2. Jon Jellema & Nora Lustig & Astrid Haas & Sebastian Wolf, 2016. "The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda," Commitment to Equity (CEQ) Working Paper Series 53, Tulane University, Department of Economics.
    3. Nora Lustig, 2016. "The Sustainable Development Goals, Domestic Resource Mobilization and the Poor," Commitment to Equity (CEQ) Working Paper Series 1361, Tulane University, Department of Economics.
    4. repec:ecr:col070:42655 is not listed on IDEAS
    5. Higgins, Sean & Lustig, Nora, 2016. "Can a poverty-reducing and progressive tax and transfer system hurt the poor?," Journal of Development Economics, Elsevier, vol. 122(C), pages 63-75.
    6. Nora Lustig, 2016. "The Sustainable Development Goals, Domestic Resource Mobilization and the Poor," Commitment to Equity (CEQ) Working Paper Series 61, Tulane University, Department of Economics.
    7. Nora Lustig, 2016. "Fiscal policy, inequality, and the poor in the developing world," WIDER Working Paper Series 164b (Revised version May, World Institute for Development Economic Research (UNU-WIDER).

    More about this item

    Keywords

    Desigualdad; Pobreza; Incidencia Fiscal; Impuestos; Gasto Social; El Salvador;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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