The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries

Le rôle de la fiscalité dans la réduction des inégalités : doit-on se soucier de la structure fiscale servant à prélever les recettes?

“…Puisque l'intérêt de notre étude se concentre sur l'impact de la fiscalité, le modèle empirique décrit ci-dessous s'inspire de Martinez-Vazquez, Moreno-Dodson et Vulovic (2012), mais avec un nombre de modifications adaptées :…”

“…Les études portant sur les pays développés et certains pays en développement conviennent que les transferts sont plus efficaces que la fiscalité pour réduire les iné-galités, et ce, même en tenant compte de la progressivité de la structure fiscale, des déductions et des crédits d'impôt (Cubero et Hollar, 2010;Goñi, López et Servén, 2011;Joumard, Pisu et Bloch, 2012;Martinez-Vazquez, Moreno-Dodson et Vulovic, 2012).…”

Reward Work, Not Wealth: To end the inequality crisis, we must build an economy for ordinary working people, not the rich and powerful

“…Evidence from more than 150 countries, rich and poor alike, between 1970-2009, 83 shows that investment in healthcare, education and social protection reduces inequality.…”

“…Evidence from more than 150 countries, rich and poor alike, spanning more than 30 years, 365 shows that investment in health, education and social protection reduces inequality. This is because government spending can help to reduce income inequality by putting either a 'virtual' or actual income into everyone's pockets.…”

Is IMF Tax Policy Progressive?

“…Among the most wide-ranging is Martinez-Vazquez et al (2011), which looked at panel data to test the impact of different taxes on inequality for more than 150 countries during 1989-2010. It found that on average PIT was mildly progressive (reducing the Gini coefficient by 0.09 for each 1% of GDP it collected), CIT highly progressive (reducing Gini by 0.7); customs and excise duties mildly regressive (increasing Gini by 0.23 and 0.26 respectively); and VAT moderately regressive (Gini +0.49).…”