The Distributional Impact of Taxes and Transfers : Evidence from Eight Developing Countries.
Inchauste, Gabriela.
The Distributional Impact of Taxes and Transfers : Evidence from Eight Developing Countries. - 1st ed. - 1 online resource (321 pages) - Directions in Development;Directions in Development - Poverty Series . - Directions in Development;Directions in Development - Poverty Series .
Front Cover -- Contents -- Foreword -- Acknowledgments -- About the Authors -- Abbreviations -- Chapter 1 Overview: Fiscal Policy and Redistribution -- Introduction -- Budget Size, Social Spending, and Taxation -- Fiscal Policy and Inequality -- Fiscal Policy and the Poor -- The Contribution of Taxes and Transfers -- Education and Health Spending -- Conclusions -- Annex 1A. Fiscal Incidence Analysis: Methodological Highlights from the CEQ Handbook -- Defining Pro-Poorness of Government Spending -- Annex 1B. Data and Assumptions -- Annex 1C. Redistributive Effort: Marginal Contribution of Taxes and Transfers toward Reducing Inequality -- Notes -- References -- Chapter 2 Fiscal Incidence in Armenia -- Introduction -- Methods and Approach -- Description of Taxes and Expenditures in Armenia -- Results -- Income Mobility -- Comparisons with Other Incidence Studies in Armenia -- Conclusions -- Annex 2A. Sensitivity Analyses -- Notes -- References -- Chapter 3 Fiscal Incidence Analysis for Ethiopia -- Introduction -- Structure of Taxes and Spending -- Data Sources and Assumptions -- Overall Impact of Taxes and Spending on Poverty and Inequality -- Progressivity, Marginal Contributions, and Pro-Poorness of Taxes and Transfers -- Conclusion -- Annex 3A. Methodological Assumptions -- Notes -- References -- Chapter 4 The Distributional Impact of Fiscal Policy in Georgia -- Introduction -- Fiscal Instruments to Tackle Poverty and Inequality -- Methodology, Data, and Assumptions -- Main Results -- Concluding Remarks -- Notes -- References -- Chapter 5 The Distributional Impact of Fiscal Policy in Indonesia -- Introduction -- The Government's Fiscal Toolkit -- Data, Assumptions, and Income Concepts -- Results Overview -- Conclusions -- Notes -- References -- Chapter 6 The Distributional Impact of Fiscal Policy in Jordan -- Introduction. Fiscal Instruments to Tackle Poverty and Inequality -- Data, Methodology, and Assumptions -- Results -- Conclusion -- Notes -- References -- Chapter 7 Who Benefits from Fiscal Redistribution in the Russian Federation? -- Introduction -- The Russian Fiscal System -- The Fiscal System's Distributive Capacity: Data and Assumptions -- The Impact of Fiscal Policy on Inequality and Poverty -- Conclusions and Policy Implications -- Annex 7A. Construction of Income Concepts -- Notes -- References -- Chapter 8 The Distributional Impact of Fiscal Policy in South Africa -- Introduction -- General Government's Fiscal Instruments to Tackle Poverty and Inequality -- Data and Assumptions -- Impact of Taxes and Government Spending on Inequality and Poverty -- Conclusions -- Annex 8A. Fiscal Incidence Assumptions -- Notes -- References -- Chapter 9 The Incidence of Taxes and Spending in Sri Lanka -- Introduction -- Patterns of Taxes and Social Spending -- Data and Assumptions -- Overall Impact of Fiscal Policy on Poverty and Inequality -- Progressivity, Marginal Contributions, and Pro-Poorness of Taxes and Transfers -- Conclusions and Policy Implications -- Notes -- References -- Figures -- Figure 1.1 Size and Composition of Government Revenues and Primary Spending as a Share of GDP, in Selected Countries Ranked by GNI per Capita -- Figure 1.2 Redistributive Effects of Taxes and Social Spending in Selected Countries -- Figure 1.3 Impact of Fiscal Policy on Poverty Reduction in Selected Countries -- Figure 1.4 Redistributive Effects and Marginal Contributions of Taxes and Transfers, by Type, in Selected CEQ Countries -- Figure 1A.1 Definitions of Income Concepts -- Figure 1A.2 Progressivity of Transfers: A Diagrammatic Representation -- Figure 2.1 Kernel Regression of Household Food Share on Market Income in Armenia, 2011. Figure 2A.1 Concentration Coefficients, Sensitivity Analysis 1: Contributory Pensions as Deferred Compensation -- Figure 2A.2 Concentration Coefficients, Sensitivity Analysis 2: Disposable Income Estimated with Consumption Rather than Income -- Figure 2A.3 Concentration Coefficients, Sensitivity Analysis 3: Income per Adult Equivalent Rather Than per Capita -- Figure 2A.4 Concentration Coefficients, Sensitivity Analysis 4: Direct Taxes Scaled Down to Same Proportion of Household Income Found in National Accounts -- Figure 3.1 Composition of Taxes in Ethiopia and Other Selected CEQ Countries, Ranked by GNI per Capita -- Figure 3.2 Composition of Spending and Subsidies in Ethiopia and Other Selected CEQ Countries, Ranked by GNI per Capita -- Figure 3.3 Incidence of Taxes and Transfers and Net Fiscal Benefit, by Market Income Decile, in Ethiopia, 2011 -- Figure 3.4 Concentration of Total Taxes, by Household Income Group, in Ethiopia and Other Selected CEQ Countries -- Figure 3.5 Progressivity and Pro-Poorness of Public Spending in Ethiopia, 2011 -- Figure 3.6 Concentration Curves for Indirect Subsidies in Ethiopia, 2011 -- Figure 3.7 Concentration Curves for Education Spending in Ethiopia, 2011 -- Figure 3.8 Health Spending Concentration and Incidence, by Income Decile, in Ethiopia, 2011 -- Figure 4.1 Georgia Poverty and Inequality Trends and Regional Country Comparisons -- Figure 4.2 Income Aggregates as a Percentage of Market Income in Georgia, by Household Income Decile, 2013 -- Figure 4.3 Taxes, Transfers, Consumable Income, and Final Income Relative to Market Income in Georgia, by Income Group, 2013 -- Figure 4.4 Progressivity of Taxes in Georgia, 2013 -- Figure 4.5 Progressivity of Selected Direct Transfers and Indirect Subsidies in Georgia, 2013 -- Figure 4.6 Concentration Coefficients of Social Spending Categories in Georgia, 2013. Figure 4.7 Progressivity of Education Spending in Georgia, 2013 -- Figure 4.8 Concentration Curves for MIP, UHC, and Consolidated UHC -- Figure 5.1 Extent to Which Disposable, Consumable, and Final Income Exceed Market Income in Indonesia, by Income Decile, 2012 -- Figure 5.2 Gross School Enrollment Rates in Indonesia, by Income Decile, 2012 -- Figure 5.3 Health Care Service Utilization Rates in Indonesia, by Income Decile, 2012 -- Figure 6.1 Share of Total Household Income in Jordan, by Decile and Income Concept, 2010 -- Figure 6.2 Share of Population in Different Income Groups in Jordan, by Income Concept, 2010 -- Figure 6.3 Percentage of Cumulative Income Earned by the Poor in Jordan, by Income Concept, 2010 -- Figure 6.4 Progressivity of Taxes and Transfers in Jordan, 2010 -- Figure 7.1 Poverty Headcount Ratio in the Russian Federation, 2000-12 -- Figure 7.2 Redistributive Effect of the Fiscal System in the Russian Federation versus the United States and Selected Middle-Income and European Union Countries, circa 2010 -- Figure 7.3 Effect of the Fiscal System on Poverty Reduction in the Russian Federation versus Selected Middle-Income Countries, circa 2010 -- Figure 8.1 Composition of Taxes as Share of GDP, Ranked by GNI per Capita, Selected Countries -- Figure 8.2 Social Spending and Subsidies as a Share of GDP in Relation to GNI per Capita, Selected Countries -- Figure 8.3 Distribution of Benefits from Government Education Spending in South Africa, by Educational and Household Income Level, 2010/11 -- Figure 9.1 Incidence of Taxes and Transfers, by Income Concept and Decile, in Sri Lanka, 2009/10 -- Figure 9.2 Share of GDP Spent on Samurdhi and Other Direct Transfers in Sri Lanka, 2000-12 -- Figure 9.3 Share of In-Kind Education and Health Benefits, by Income Decile, in Sri Lanka, 2010 -- Tables. Table 1.1 Fiscal Policy and Income Inequality in Selected Countries, by Income Concept -- Table 1.2 Progressivity and Pro-Poorness of Education and Health Spending, Selected Countries -- Table 1B.1 Survey Data Sources for Country Fiscal Incidence Studies -- Table 1B.2 Key Country Assumptions for Fiscal Incidence Analysis -- Table 1C.1 Marginal Contribution of Taxes, Transfers, and Subsidies toward Inequality Reduction, Selected Countries -- Table 2.1 Excise Duty Rates in Armenia, 2011 -- Table 2.2 Annual In-Kind Education Benefits per Student in Armenia -- Table 2.3 Government Revenues in Armenia, 2011 -- Table 2.4 Government Social Expenditures in Armenia, 2011 -- Table 2.5 Gini Coefficients and Poverty Indexes in Armenia, by CEQ Income Concept, 2011 -- Table 2.6 Net Impact of Taxes and Social Expenditures in Armenia, by Poverty Group -- Table 2.7 Kakwani Indexes for, and Marginal Contributions of, Specific Taxes and Social Expenditures in Armenia, 2011 -- Table 2.8 Social Expenditure Coverage Rates in Armenia, by Income Group, 2011 -- Table 2.9 Mobility Matrices in Armenia, by Income Concept -- Table 2.10 Concentration Coefficients from Previous Incidence Studies of Public Expenditures in Armenia -- Table 2.11 Poverty Impact of Social Transfers in Armenia, 2006 -- Table 3.1 Tax Revenue Structure in Ethiopia, 2011 -- Table 3.2 General Government Expenditure in Ethiopia, 2011 -- Table 3.3 Poverty and Inequality Indicators in Ethiopia, by CEQ Income Concept, 2011 -- Table 3.4 Extent of Impoverishment by Fiscal Policy in Ethiopia, 2011 -- Table 3.5 Marginal Contribution of Taxes and Transfers to Inequality and Poverty Reduction in Ethiopia, 2011 -- Table 3A.1 Direct Tax Rate Schedules in Ethiopia, 2011 -- Table 3A.2 Land Use Fee and Agricultural Income Tax Schedule in Oromia Regional State, Ethiopia, 2011. Table 3A.3 Locally Produced or Imported Goods Subject to Excise Tax in Ethiopia.
9781464810923
Income distribution-Case studies.
Poverty-Government policy-Case studies.
Fiscal policy-Case studies.
Electronic books.
HC79.I5 .D578 2017
339.2
The Distributional Impact of Taxes and Transfers : Evidence from Eight Developing Countries. - 1st ed. - 1 online resource (321 pages) - Directions in Development;Directions in Development - Poverty Series . - Directions in Development;Directions in Development - Poverty Series .
Front Cover -- Contents -- Foreword -- Acknowledgments -- About the Authors -- Abbreviations -- Chapter 1 Overview: Fiscal Policy and Redistribution -- Introduction -- Budget Size, Social Spending, and Taxation -- Fiscal Policy and Inequality -- Fiscal Policy and the Poor -- The Contribution of Taxes and Transfers -- Education and Health Spending -- Conclusions -- Annex 1A. Fiscal Incidence Analysis: Methodological Highlights from the CEQ Handbook -- Defining Pro-Poorness of Government Spending -- Annex 1B. Data and Assumptions -- Annex 1C. Redistributive Effort: Marginal Contribution of Taxes and Transfers toward Reducing Inequality -- Notes -- References -- Chapter 2 Fiscal Incidence in Armenia -- Introduction -- Methods and Approach -- Description of Taxes and Expenditures in Armenia -- Results -- Income Mobility -- Comparisons with Other Incidence Studies in Armenia -- Conclusions -- Annex 2A. Sensitivity Analyses -- Notes -- References -- Chapter 3 Fiscal Incidence Analysis for Ethiopia -- Introduction -- Structure of Taxes and Spending -- Data Sources and Assumptions -- Overall Impact of Taxes and Spending on Poverty and Inequality -- Progressivity, Marginal Contributions, and Pro-Poorness of Taxes and Transfers -- Conclusion -- Annex 3A. Methodological Assumptions -- Notes -- References -- Chapter 4 The Distributional Impact of Fiscal Policy in Georgia -- Introduction -- Fiscal Instruments to Tackle Poverty and Inequality -- Methodology, Data, and Assumptions -- Main Results -- Concluding Remarks -- Notes -- References -- Chapter 5 The Distributional Impact of Fiscal Policy in Indonesia -- Introduction -- The Government's Fiscal Toolkit -- Data, Assumptions, and Income Concepts -- Results Overview -- Conclusions -- Notes -- References -- Chapter 6 The Distributional Impact of Fiscal Policy in Jordan -- Introduction. Fiscal Instruments to Tackle Poverty and Inequality -- Data, Methodology, and Assumptions -- Results -- Conclusion -- Notes -- References -- Chapter 7 Who Benefits from Fiscal Redistribution in the Russian Federation? -- Introduction -- The Russian Fiscal System -- The Fiscal System's Distributive Capacity: Data and Assumptions -- The Impact of Fiscal Policy on Inequality and Poverty -- Conclusions and Policy Implications -- Annex 7A. Construction of Income Concepts -- Notes -- References -- Chapter 8 The Distributional Impact of Fiscal Policy in South Africa -- Introduction -- General Government's Fiscal Instruments to Tackle Poverty and Inequality -- Data and Assumptions -- Impact of Taxes and Government Spending on Inequality and Poverty -- Conclusions -- Annex 8A. Fiscal Incidence Assumptions -- Notes -- References -- Chapter 9 The Incidence of Taxes and Spending in Sri Lanka -- Introduction -- Patterns of Taxes and Social Spending -- Data and Assumptions -- Overall Impact of Fiscal Policy on Poverty and Inequality -- Progressivity, Marginal Contributions, and Pro-Poorness of Taxes and Transfers -- Conclusions and Policy Implications -- Notes -- References -- Figures -- Figure 1.1 Size and Composition of Government Revenues and Primary Spending as a Share of GDP, in Selected Countries Ranked by GNI per Capita -- Figure 1.2 Redistributive Effects of Taxes and Social Spending in Selected Countries -- Figure 1.3 Impact of Fiscal Policy on Poverty Reduction in Selected Countries -- Figure 1.4 Redistributive Effects and Marginal Contributions of Taxes and Transfers, by Type, in Selected CEQ Countries -- Figure 1A.1 Definitions of Income Concepts -- Figure 1A.2 Progressivity of Transfers: A Diagrammatic Representation -- Figure 2.1 Kernel Regression of Household Food Share on Market Income in Armenia, 2011. Figure 2A.1 Concentration Coefficients, Sensitivity Analysis 1: Contributory Pensions as Deferred Compensation -- Figure 2A.2 Concentration Coefficients, Sensitivity Analysis 2: Disposable Income Estimated with Consumption Rather than Income -- Figure 2A.3 Concentration Coefficients, Sensitivity Analysis 3: Income per Adult Equivalent Rather Than per Capita -- Figure 2A.4 Concentration Coefficients, Sensitivity Analysis 4: Direct Taxes Scaled Down to Same Proportion of Household Income Found in National Accounts -- Figure 3.1 Composition of Taxes in Ethiopia and Other Selected CEQ Countries, Ranked by GNI per Capita -- Figure 3.2 Composition of Spending and Subsidies in Ethiopia and Other Selected CEQ Countries, Ranked by GNI per Capita -- Figure 3.3 Incidence of Taxes and Transfers and Net Fiscal Benefit, by Market Income Decile, in Ethiopia, 2011 -- Figure 3.4 Concentration of Total Taxes, by Household Income Group, in Ethiopia and Other Selected CEQ Countries -- Figure 3.5 Progressivity and Pro-Poorness of Public Spending in Ethiopia, 2011 -- Figure 3.6 Concentration Curves for Indirect Subsidies in Ethiopia, 2011 -- Figure 3.7 Concentration Curves for Education Spending in Ethiopia, 2011 -- Figure 3.8 Health Spending Concentration and Incidence, by Income Decile, in Ethiopia, 2011 -- Figure 4.1 Georgia Poverty and Inequality Trends and Regional Country Comparisons -- Figure 4.2 Income Aggregates as a Percentage of Market Income in Georgia, by Household Income Decile, 2013 -- Figure 4.3 Taxes, Transfers, Consumable Income, and Final Income Relative to Market Income in Georgia, by Income Group, 2013 -- Figure 4.4 Progressivity of Taxes in Georgia, 2013 -- Figure 4.5 Progressivity of Selected Direct Transfers and Indirect Subsidies in Georgia, 2013 -- Figure 4.6 Concentration Coefficients of Social Spending Categories in Georgia, 2013. Figure 4.7 Progressivity of Education Spending in Georgia, 2013 -- Figure 4.8 Concentration Curves for MIP, UHC, and Consolidated UHC -- Figure 5.1 Extent to Which Disposable, Consumable, and Final Income Exceed Market Income in Indonesia, by Income Decile, 2012 -- Figure 5.2 Gross School Enrollment Rates in Indonesia, by Income Decile, 2012 -- Figure 5.3 Health Care Service Utilization Rates in Indonesia, by Income Decile, 2012 -- Figure 6.1 Share of Total Household Income in Jordan, by Decile and Income Concept, 2010 -- Figure 6.2 Share of Population in Different Income Groups in Jordan, by Income Concept, 2010 -- Figure 6.3 Percentage of Cumulative Income Earned by the Poor in Jordan, by Income Concept, 2010 -- Figure 6.4 Progressivity of Taxes and Transfers in Jordan, 2010 -- Figure 7.1 Poverty Headcount Ratio in the Russian Federation, 2000-12 -- Figure 7.2 Redistributive Effect of the Fiscal System in the Russian Federation versus the United States and Selected Middle-Income and European Union Countries, circa 2010 -- Figure 7.3 Effect of the Fiscal System on Poverty Reduction in the Russian Federation versus Selected Middle-Income Countries, circa 2010 -- Figure 8.1 Composition of Taxes as Share of GDP, Ranked by GNI per Capita, Selected Countries -- Figure 8.2 Social Spending and Subsidies as a Share of GDP in Relation to GNI per Capita, Selected Countries -- Figure 8.3 Distribution of Benefits from Government Education Spending in South Africa, by Educational and Household Income Level, 2010/11 -- Figure 9.1 Incidence of Taxes and Transfers, by Income Concept and Decile, in Sri Lanka, 2009/10 -- Figure 9.2 Share of GDP Spent on Samurdhi and Other Direct Transfers in Sri Lanka, 2000-12 -- Figure 9.3 Share of In-Kind Education and Health Benefits, by Income Decile, in Sri Lanka, 2010 -- Tables. Table 1.1 Fiscal Policy and Income Inequality in Selected Countries, by Income Concept -- Table 1.2 Progressivity and Pro-Poorness of Education and Health Spending, Selected Countries -- Table 1B.1 Survey Data Sources for Country Fiscal Incidence Studies -- Table 1B.2 Key Country Assumptions for Fiscal Incidence Analysis -- Table 1C.1 Marginal Contribution of Taxes, Transfers, and Subsidies toward Inequality Reduction, Selected Countries -- Table 2.1 Excise Duty Rates in Armenia, 2011 -- Table 2.2 Annual In-Kind Education Benefits per Student in Armenia -- Table 2.3 Government Revenues in Armenia, 2011 -- Table 2.4 Government Social Expenditures in Armenia, 2011 -- Table 2.5 Gini Coefficients and Poverty Indexes in Armenia, by CEQ Income Concept, 2011 -- Table 2.6 Net Impact of Taxes and Social Expenditures in Armenia, by Poverty Group -- Table 2.7 Kakwani Indexes for, and Marginal Contributions of, Specific Taxes and Social Expenditures in Armenia, 2011 -- Table 2.8 Social Expenditure Coverage Rates in Armenia, by Income Group, 2011 -- Table 2.9 Mobility Matrices in Armenia, by Income Concept -- Table 2.10 Concentration Coefficients from Previous Incidence Studies of Public Expenditures in Armenia -- Table 2.11 Poverty Impact of Social Transfers in Armenia, 2006 -- Table 3.1 Tax Revenue Structure in Ethiopia, 2011 -- Table 3.2 General Government Expenditure in Ethiopia, 2011 -- Table 3.3 Poverty and Inequality Indicators in Ethiopia, by CEQ Income Concept, 2011 -- Table 3.4 Extent of Impoverishment by Fiscal Policy in Ethiopia, 2011 -- Table 3.5 Marginal Contribution of Taxes and Transfers to Inequality and Poverty Reduction in Ethiopia, 2011 -- Table 3A.1 Direct Tax Rate Schedules in Ethiopia, 2011 -- Table 3A.2 Land Use Fee and Agricultural Income Tax Schedule in Oromia Regional State, Ethiopia, 2011. Table 3A.3 Locally Produced or Imported Goods Subject to Excise Tax in Ethiopia.
9781464810923
Income distribution-Case studies.
Poverty-Government policy-Case studies.
Fiscal policy-Case studies.
Electronic books.
HC79.I5 .D578 2017
339.2