The Distributive Impact of Taxes and Expenditures in Colombia

Jairo, Nunez ; Olivieri, Sergio ; Parra, Julieth ; Pico, Julieth

World Bank, Washington, DC

关键词: FISCAL POLICY;    TAXATION;    FISCAL INCIDENCE;    INEQUALITY;    DISTRIBUTIONAL IMPACT;   

DOI  :  10.1596/1813-9450-9171
RP-ID  :  WPS9171

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Colombia has reduced extreme poverty inthe past 16 years by almost half, moderate poverty by 22percentage points, and made more than four millionColombians jump the threshold of multidimensional poverty.However, it remains one of the most unequal countries in theregion, after Brazil and Panama. Fiscal policy is one of theinstruments that allow governments to speed up the declinein inequality levels and reduce poverty. This study presentsan exhaustive and comprehensive analysis of thedistributional impacts of taxes and expenditures in Colombiain 2017. It makes a methodological comparison with theCommitment to Equity, which was previously implemented, andincludes multiple improvements in the methodology. Theresults suggest that the combined effect of taxes and socialspending in Colombia contributes to poverty reductionbetween 0.3 and 2.6 percentage points for US$5.5 and US$3.2per day per person respectively, while inequality is reducedby almost one Gini point. Taxes and direct transfers, aswell as indirect transfers, are progressive and pro-poor,while indirect taxes are regressive and contribute to anincrease in inequality. Finally, transfers in-kind foreducation and health services are progressive and contributeto the reduction of inequality.