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The Distributional Impact of Taxes and Transfers

Published on Aug 24, 2017in World Bank Publications
· DOI :10.1596/978-1-4648-1091-6
Gabriela Inchauste8
Estimated H-index: 8
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Nora Lustig31
Estimated H-index: 31
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Abstract
The World Bank has partnered with the Commitment to Equity Institute at Tulane University to implement their diagnostic tool—the Commitment to Equity (CEQ) Assessment—designed to assess how taxation and public expenditures affect income inequality, poverty, and different economic groups. The approach relies on comprehensive fiscal incidence analysis, which measures the contribution of each individual intervention to poverty and inequality reduction as well as the combined impact of taxes and social spending. The CEQ Assessment provide an evidence base upon which alternative reform options can be analyzed. The use of a common methodology makes the results comparable across countries. This volume presents eight country studies that examine the distributional effects of individual programs and policy measures—and the net effect of each country’s mix of policies and programs. These case studies were produced in the context of Bank policy dialogue and have since been used to propose alternative reform options.
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This chapter examines the impact of tax reforms on inequality. It begins with an examination of the meaning of inequality and its dimensions. While the usual division of 1% and 99% has its own merit, this chapter argues that the situation is more complex, especially among the 99%. The real income of those in the middle of the distribution has also stagnated in recent decades. On the other hand, primarily due to inadequate investment, growth rate in most economies has been sluggish. This chapter ...
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#1Sandra Natalia Martinez Aguilar (Council on Environmental Quality)H-Index: 1
#2Alan Fuchs Tarlovsky (World Bank)H-Index: 3
Last. Giselle Eugenia Del Carmen Hasbun (World Bank)H-Index: 1
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This paper applies a comprehensive tax-benefit incidence analysis to estimate the distributional effects of fiscal policy in Chile in 2013. Four results are indicative of an overall positive net effect of fiscal interventions on poverty and inequality. First, subsidies exert a positive, yet modest effect on poverty and inequality, whereas direct transfers are progressive, equalizing, and reduce the poverty headcount by 4 to 5 percentage points, depending on the poverty line used. Second, althoug...
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