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Equity and Fiscal Policy [electronic resource] : The Income Distribution Effects of Taxation and Social Spending in Central America, Cubero, Rodrigo.

Author/Creator:
Cubero, Rodrigo.
Publication:
Washington, D.C. : International Monetary Fund, 2010.
Series:
IMF eLibrary
IMF Working Papers; Working Paper No. 10/112.
IMF Working Papers; Working Paper No. 10/112
Format/Description:
Government document
Book
1 online resource (42 p.)
Local subjects:
Consumption distribution.
Distribution of income.
Distribution of resources.
Expenditure policy.
Fiscal incidence.
Fiscal Policy.
Fiscal redistribution.
Fiscal reform.
Gini coefficient.
Gini index.
Government expenditures.
Government revenue.
Government spending.
Incidence.
Income distribution.
Inequality changes.
Inequality falls.
Inequality will.
Measure of inequality.
Pro-poor.
Provision and Effects of Welfare Programs.
Public expenditure.
Public expenditures.
Public Expenditures, Investment, and Finance.
Public finance.
Public finances.
Public spending.
Public spending on primary education.
Public transfers.
Redistributive impact.
Reducing inequality.
Social safety net.
Social security.
Social services.
Social spending.
Tax administration.
Tax base.
Tax burden.
Tax collection.
Tax collections.
Tax credits.
Tax design.
Tax income.
Tax payments.
Tax policy.
Tax rates.
Tax ratio.
Tax reform.
Tax reforms.
Tax revenue.
Tax revenues.
Tax structure.
Tax structures.
Tax system.
Tax systems.
Taxation.
Unequal distribution.
Vulnerable groups.
Costa Rica.
El Salvador.
Guatemala.
Nicaragua.
Panama.
Summary:
How does fiscal policy fare in improving the underlying income distribution in Central America? We integrate the data from a number of existing tax and public expenditure studies for the countries in the region and find that the distributional effect of taxation is regressive but small. In contrast, the redistributive impact of social spending is large and progressive, leading to a progressive net redistributive effect in all countries of the region. We also show that raising tax revenues and devoting the proceeds to social spending would unambiguously improve the income of the poorest households.
Notes:
Description based on print version record.
Contributor:
Cubero, Rodrigo.
Hollar, Ivanna Vladkova.
Other format:
Print Version:
ISBN:
1455200719:
9781455200719
ISSN:
1018-5941
Publisher Number:
10.5089/9781455200719.001
Access Restriction:
Restricted for use by site license.
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