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Inchauste and LustigThe Distributional Impact of Taxes and TransfersThe Distributional Impact of Taxes and TransfersEvidence from Eight Low- and Middle-Income CountriesGabriela Inchauste and Nora Lustig, EditorsDIRECTIONS IN DEVELOPMENTPovertyThe Distributional Impact of Taxes and TransfersThe Distributional Impact of Taxes and TransfersEvidence from Eight Low- and Middle-Income CountriesGabriela Inchauste and Nora Lustig, EditorsDIRECTIONS IN DEVELOPMENTPovertyThe Distributional Impact of Taxes and Transfers dx.doi/10.1596/978-1-4648-1091-6 2017 International Bank for Reconstruction and Development / The World Bank1818 H Street NW, Washington, DC 20433Telephone: 202-473-1000; Internet: worldbankSome rights reserved1 2 3 4 20 19 18 17This work is a product of the staff of The World Bank with external contributions. 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Examples of components can include, but are not limited to, tables, figures, or images.All queries on rights and licenses should be addressed to World Bank Publications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; e-mail: pubrightsworldbank.ISBN (paper): 978-1-4648-1091-6ISBN (electronic): 978-1-4648-1092-3DOI: 10.1596/978-1-4648-1091-6Cover photo: Dolorosa Sinaga/World Bank Art Program. Solidarity, n.d. Indonesia, bronze. 477719. Further permission required for reuse.Cover design: Debra Naylor, Naylor Design, Inc.Library of Congress Cataloging-in-Publication data has been requested.The Distributional Impact of Taxes and Transfers dx.doi/10.1596/978-1-4648-1091-6 v ContentsForeword xiiiAcknowledgments xvAbout the Authors xviiAbbreviations xxiiiChapter 1 Overview: Fiscal Policy and Redistribution 1Gabriela Inchauste and Nora LustigIntroduction 1Budget Size, Social Spending, and Taxation 4Fiscal Policy and Inequality 6Fiscal Policy and the Poor 10The Contribution of Taxes and Transfers 12Education and Health Spending 15Conclusions 17Annex 1A. Fiscal Incidence Analysis: Methodological Highlights from the CEQ Handbook 18Defining Pro-Poorness of Government Spending 23Annex 1B. Data and Assumptions 24Annex 1C. Redistributive Effort: Marginal Contribution of Taxes and Transfers toward Reducing Inequality 34Notes 35References 38Chapter 2 Fiscal Incidence in Armenia 43Stephen D. Younger and Artsvi KhachatryanIntroduction 43Methods and Approach 44Description of Taxes and Expenditures in Armenia 52Results 54Income Mobility 64Comparisons with Other Incidence Studies in Armenia 65Conclusions 68Annex 2A. Sensitivity Analyses 70vi ContentsThe Distributional Impact of Taxes and Transfers dx.doi/10.1596/978-1-4648-1091-6Notes 74References 76Chapter 3 Fiscal Incidence Analysis for Ethiopia 79Ruth Hill, Gabriela Inchauste, Nora Lustig, Eyasu Tsehaye, and Tassew WoldehannaIntroduction 79Structure of Taxes and Spending 81Data Sources and Assumptions 86Overall Impact of Taxes and Spending on Poverty and Inequality 88Progressivity, Marginal Contributions, and Pro-Poorness of Taxes and Transfers 91Conclusion 102Annex 3A. Methodological Assumptions 103Notes 108References 109Chapter 4 The Distributional Impact of Fiscal Policy in Georgia 113Cesar Cancho and Elena BondarenkoIntroduction 113Fiscal Instruments to Tackle Poverty and Inequality 116Methodology, Data, and Assumptions 125Main Results 129Concluding Remarks 141Notes 142References 146Chapter 5 The Distributional Impact of Fiscal Policy in Indonesia 149Jon Jellema, Matthew Wai-Poi, and Rythia AfkarIntroduction 149The Governments Fiscal Toolkit 151Data, Assumptions, and Income Concepts 155Results Overview 159Conclusions 170Notes 172References 177Chapter 6 The Distributional Impact of Fiscal Policy in Jordan 179Shamma A. Alam, Gabriela Inchauste, and Umar SerajuddinIntroduction 179Fiscal Instruments to Tackle Poverty and Inequality 181Data, Methodology, and Assumptions 185Contents viiThe Distributional Impact of Taxes and Transfers dx.doi/10.1596/978-1-4648-1091-6 Results 187Conclusion 195Notes 195References 197Chapter 7 Who Benefits from Fiscal Redistribution in the Russian Federation? 199Luis F. Lpez-Calva, Nora Lustig, Mikhail Matytsin, and Daria PopovaIntroduction 199The Russian Fiscal System 203The Fiscal Systems Distributive Capacity: Data and Assumptions 214The Impact of Fiscal Policy on Inequality and Poverty 218Conclusions and Policy Implications 224Annex 7A. Construction of Income Concepts 225Notes 228References 230Chapter 8 The Distributional Impact of Fiscal Policy in South Africa 233Gabriela Inchauste, Nora Lustig, Mashekwa Maboshe, Catriona Purfield, and Ingrid WoolardIntroduction 233General Governments Fiscal Instruments to Tackle Poverty and Inequality 236Data and Assumptions 242Impact of Taxes and Government Spending on Inequality and Poverty 245Conclusions 255Annex 8A. Fiscal Incidence Assumptions 256Notes 261References 264Chapter 9 The Incidence of Taxes and Spending in Sri Lanka 267Nisha Arunatilake, Gabriela Inchauste, and Nora LustigIntroduction 267Patterns of Taxes and Social Spending 268Data and Assumptions 277Overall Impact of Fiscal Policy on Poverty and Inequality 279Progressivity, Marginal Contributions, and Pro-Poorness of Taxes and Transfers 282Conclusions and Policy Implications 289Notes 290References 292viii ContentsThe Distributional Impact of Taxes and Transfers dx.doi/10.1596/978-1-4648-1091-6Figures1.1 Size and Composition of Government Revenues and Primary Spending as a Share of GDP, in Selected Countries Ranked by GNI per Capita 41.2 Redistributive Effects of Taxes and Social Spending in Selected Countries 91.3 Impact of Fiscal Policy on Poverty Reduction in Selected Countries 111.4 Redistributive Effects and Marginal Contributions of Taxes and Transfers, by Type, in Selected CEQ Countries 131A.1 Definitions of Income Concepts 191A.2 Progressivity of Transfers: A Diagrammatic Representation 242.1 Kernel Regression of Household Food Share on Market Income in Armenia, 2011 482A.1 Concentration Coefficients, Sensitivity Analysis 1: Contributory Pensions as Deferred Compensation 702A.2 Concentration Coefficients, Sensitivity Analysis 2: Disposable Income Estimated with Consumption Rather than Income 712A.3 Concentration Coefficients, Sensitivity Analysis 3: Income per Adult Equivalent Rather Than per Capita 722A.4 Concentration Coefficients, Sensitivity Analysis 4: Direct Taxes Scaled Down to Same Proportion of Household Income Found in National Accounts 733.1 Composition of Taxes in Ethiopia and Other Selected CEQ Countries, Ranked by GNI per Capita 823.2 Composition of Spending and Subsidies in Ethiopia and Other Selected CEQ Countries, Ranked by GNI per Capita 843.3 Incidence of Taxes and Transfers and Net Fiscal Benefit, by Market Income Decile, in Ethiopia, 2011 903.4 Concentration of Total Taxes, by Household Income Group, in Ethiopia and Other Selected CEQ Countries 943.5 Progressivity and Pro-Poorness of Public Spending in Ethiopia, 2011 973.6 Concentration Curves for Indirect Subsidies in Ethiopia, 2011 983.7 Concentration Curves for Education Spending in Ethiopia, 2011 993.8 Health Spending Concentration and Incidence, by Income Decile, in Ethiopia, 2011 1004.1 Georgia Poverty and Inequality Trends and Regional Country Comparisons 1144.2 Income Aggregates as a Percentage of Market Income in Georgia, by Household Income Decile, 2013 1314.3 Taxes, Transfers, Consumable Income, and Final Income Relative to Market Income in Georgia, by Income Group, 2013 1334.4 Progressivity of Taxes in Georgia, 2013 134
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