Assessing the Redistributive Effect of Fiscal Policy

Essama-Nssah, B.

World Bank, Washington, DC

关键词: ACCOUNTING;    ACCURATE ESTIMATE;    ADDITIONAL INCOME;    ADMINISTRATIVE COST;    ADMINISTRATIVE COSTS;   

DOI  :  10.1596/1813-9450-4592
RP-ID  :  WPS4592

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Who benefits from public spending?Whobears the burden of taxation? How desirable is thedistribution of net benefits from the operation of atax-benefit system?This paper surveys basic concepts,methods, and modeling approaches commonly used to addressthese issues in the context of fiscal incidence analysis.The review covers the incidence of both taxation and publicspending.Methodological points are supported by countrycases.The effective distribution of benefits and burdensassociated with fiscal policy depends on the size of thegovernment, the distributive mechanisms involved, and theincentives properties of the policy under consideration.This creates a need for analytical methods to account forboth individual behavior and social interaction.Theapproaches reviewed include simple reduced form regressionanalysis, microsimulation models (both the envelope anddiscrete choice models), computable general equilibriummodeling, and approaches that link computable generalequilibrium models to microsimulation models.Explicitmodeling facilitates the construction of counterfactuals toback up causal analysis.Social desirability is assessed onthe basis of progressivity along with deadweight loss.