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  1. The role of tax-benefit systems in protecting household incomes in Latin America during the COVID-19 pandemic
    Erschienen: November 2022
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    The COVID-19 pandemic drastically affected household incomes around the world. In developed economies, pre-pandemic tax-benefit policies and emergency transfers mitigated to a large extent the negative income shock. However, less is known about the... mehr

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    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 248
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    The COVID-19 pandemic drastically affected household incomes around the world. In developed economies, pre-pandemic tax-benefit policies and emergency transfers mitigated to a large extent the negative income shock. However, less is known about the effect of government intervention on household incomes in developing countries. The aim of this paper is to assess in a comparative way the role of tax-benefit policies in protecting household incomes during the pandemic in seven Latin American countries: Argentina, Bolivia, Colombia, Ecuador, Mexico, Peru, and Uruguay. Departing from previous studies, we assess the effects both of expanded social assistance programmes and of automatic stabilizers (i.e. pre-pandemic taxes and benefits). We find an important cushioning effect of emergency policies at the bottom of the pre-pandemic income distribution, whereas automatic stabilizers are mostly present at the top of the distribution as a result of reduced social insurance and tax payments during the pandemic.

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292672584
    Weitere Identifier:
    hdl: 10419/273922
    Schriftenreihe: WIDER working paper ; 2022, 125
    Schlagworte: taxes; benefits; COVID-19; Latin America; automatic stabilizers
    Umfang: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  2. Income redistribution in Latin America
    a microsimulation approach
    Erschienen: January 2019
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    We analyse the effect of taxes and benefits on income distribution of six Latin American countries: Argentina, Bolivia, Colombia, Ecuador, Uruguay, and Venezuela. Our analysis makes use of tax-benefit microsimulation models based on harmonized... mehr

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    Resolving-System (kostenfrei)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 248
    keine Fernleihe

     

    We analyse the effect of taxes and benefits on income distribution of six Latin American countries: Argentina, Bolivia, Colombia, Ecuador, Uruguay, and Venezuela. Our analysis makes use of tax-benefit microsimulation models based on harmonized household representative survey data and developed within the structure of EUROMOD. The analysis focuses on the relative importance of tax-benefit instruments across countries and on the effect of taxes and benefits on poverty and inequality. The selected countries represent a wide range of cases in terms of the redistributive role of the tax-benefit system with Uruguay providing a large degree of redistribution, whereas the Bolivian system has a very modest role. We further exploit the advantages of our models and perform a simulation exercise whereby the most progressive income tax system of our set of countries is applied to the rest and assess its effect on inequality and revenue. Our paper represents the first study making use of microsimulation techniques to assess the redistributive role of tax-benefit systems in the region in a comparable manner, and highlights the advantages offered by microsimulation models to evaluate the effect of policy reforms aiming to improve social protection in the region.

     

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    Hinweise zum Inhalt
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292566357
    Weitere Identifier:
    hdl: 10419/211229
    Schriftenreihe: WIDER working paper ; 2019, 1
    Umfang: 1 Online-Ressource (circa 33 Seiten), Illustrationen