UID:
edocfu_9958063251102883
Format:
1 online resource (65 p.)
ISBN:
1-4623-9105-2
,
1-4527-4197-2
,
1-283-56474-2
,
1-4552-0018-2
,
9786613877192
Series Statement:
IMF working paper ; WP/10/112
Content:
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.
Note:
"May 2010."
,
At head of title: Western Hemisphere Department.
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Cover Page; Title Page; Copyright Page; Contents; I. Introduction; II. Tax Systems in Central America: Structure and Distributional Impact; A. Tax Systems in Central America: Structure and Evolution; 1. Evolution and Structure of Tax Revenue; B. Distributional Effects of Taxation; 2. Distribution of Income and Taxes, by Income Quintiles; 1. Incidence of Total Taxes; 3. Redistributive Impact of the Overall Tax System; 2. Progression of Taxes; III. Social Spending in Central America: Trends and Distributional Impact; A. Social Spending Trends
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4. Evolution of Social Spending, 1994/95 vs. 2003/043. Composition of Social Protection Spending; 4. Evolution of Government Expenditures; B. The Incidence and Distributional Impact of Social Spending; 5. Redistributive Effect of Total Social Spending: Central America and Selected Regional Comparators; 6. Incidence of Social Protection Spending; 5. Incidence of Total Social Spending; 6. Incidence of Public Spending on Education; 7. Incidence of Public Spending on Health; IV. Net Distributional Effects of Fiscal Policy: A Summary Analysis
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7. Redistributive Effect of Taxation and Social Spending: Central America and Selected Regional Comparators8. Impact of Fiscal Policy on Pre-Fiscal Policy Income, by Quintile; 9. Simulated Impact of Specified Fiscal Policy Reform on Post-Fiscal Policy Income; V. Conclusions; Appendix 1: On What Basis Should the Tax Burden Be Measured?; A1. Evolution and Structure of Tax Revenue; A2. Progression of Taxes in Central America and Comparator Countries; A3. Redistributive Impact of Taxation in Central America and Comparator Countries
,
A4. Comparison of Income vs. Consumption-Based Measures of Progressivity for Total and VAT TaxesA5. Evolution of Social Spending in Central America; References; Footnotes
,
English
Additional Edition:
ISBN 1-4552-0071-9
Language:
English
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