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Distributional Implications of Government Tax and Expenditure Policies [electronic resource] : Issues, Problems, and Methodology.

Author/Creator:
International Monetary Fund
Publication:
Washington, D.C. : International Monetary Fund, 1988.
Series:
IMF eLibrary
IMF Working Papers
Format/Description:
Government document
Book
1 online resource (32 p.)
Local subjects:
Analytical framework.
Analytical methodology.
Analytical methods.
Behavioral changes.
Benefit incidence.
Budget expenditures.
Budgetary expenditures.
Capital expenditure.
Capital expenditures.
Classification of expenditures.
Computable general equilibrium.
Consumption patterns.
Data limitations.
Data requirements.
Defense expenditures.
Direct taxes.
Distribution of expenditure.
Distribution of expenditures.
Distribution of income.
Distribution of subsidies.
Distributional changes.
Distributional consequences.
Distributional effects.
Distributional impact.
Distributional impact of taxes.
Distributional implications.
Distributional issues.
Education expenditures.
Equilibrium analysis.
Expenditure.
Expenditure categories.
Expenditure data.
Expenditure functions.
Expenditure incidence.
Expenditure items.
Expenditure policies.
Expenditure programs.
Expenditures.
External debt.
Fiscal impact.
Fiscal incidence.
Fiscal policy.
General equilibrium analysis.
General equilibrium approach.
Government expenditure.
Health expenditures.
Household consumption.
Household data.
Household income.
Household surveys.
Impact of tax.
Incidence analysis.
Incidence of poverty.
Income class.
Income distribution.
Income groups.
Income levels.
Input-output.
International food policy research institute.
Measurement of poverty.
Operational expenditure.
Partial equilibrium.
Partial equilibrium analysis.
Public expenditure.
Public expenditures.
Public spending.
Social accounting matrices.
Social expenditures.
Malaysia.
Sri Lanka.
Summary:
This paper examines the methodological issues arising in the measurement of the distributional impact of tax and expenditure policies, with emphasis on the problems related to the measurement of the impact of adjustment programs on the welfare of the poor. Both conceptual and empirical considerations suggest that public expenditures are a more potent instrument for distributional purposes than taxes but are also more difficult to analyze and evaluate. The paper concludes that more research is needed toward a better measurement of expenditure benefits.
Notes:
Description based on print version record.
Contributor:
International Monetary Fund
Other format:
Print Version:
ISBN:
1451922361:
9781451922363
ISSN:
1018-5941
Publisher Number:
10.5089/9781451922363.001
Access Restriction:
Restricted for use by site license.
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