Fiscal Redistribution and Income Inequality in Latin America

被引：110

作者：

Goni, Edwin ^{[1
]}

Lopez, J. Humberto ^{[2
]}

Serven, Luis ^{[2
]}

机构：

[1] Inter Amer Dev Bank, Washington, DC USA

[2] World Bank, Washington, DC 20433 USA

来源：

WORLD DEVELOPMENT | 2011年 / 39卷 / 09期

关键词：

fiscal redistribution; income inequality; fiscal reform;

D O I：

10.1016/j.worlddev.2011.04.025

中图分类号：

F0 [经济学]; F1 [世界各国经济概况、经济史、经济地理]; C [社会科学总论];

学科分类号：

0201 ; 020105 ; 03 ; 0303 ;

摘要：

This paper documents and compares the redistributive performance of Latin American and Western European fiscal systems. Three main conclusions emerge: (i) taxes and transfers widen the difference in income inequality between the two country groups, because (ii) the redistributive impact of the fiscal system is very large in Europe and very small in Latin America; and (iii) where fiscal redistribution is significant, it is achieved mostly through transfers rather than taxes. While the priorities of pro-equity fiscal reforms vary across Latin American countries, overall the prospects for major fiscal redistribution lie mainly in raising the volume of resources available for transfers, and improving their targeting, rather than increasing the progressivity of Latin America's tax systems. (C) 2011 Elsevier Ltd. All rights reserved.

引用

页码：1558 / 1569

页数：12

共 46 条

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