| Autor institucional : | Banco Mundial |
| Autor/Autores: | Matthew Wai-Poi, Mariano Sosa, Pierre Bachas |
| Alcance geográfico: | Mundial |
| Publicado en: | Estados Unidos |
| Descargar: | Descargar PDF |
| Resumen: | This paper examines the global evidence concerning which households pay which taxes and who benefits from what spending – and critically, what the net effect is for different households across the income distribution. The aim is to determine what patterns and lessons emerge for designing progressive fiscal policies. A global dataset of 96 countries is assembled spanning all regions of the world and all national income levels, grounded in the Commitment to Equity (CEQ) approach to fiscal incidence. |
