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Equity and Fiscal Policy :, The Income Distribution Effects of Taxation and Social Spending in Central America, Rodrigo Cubero, Ivanna Hollar

Abstract
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
Table Of Contents
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
Language
eng
Literary Form
non fiction
Note
"May 2010."
Physical Description
1 online resource (65 p.)
Specific Material Designation
remote
Form Of Item
online
Isbn
9781283564748

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