Social Spending, Taxes and Income Redistribution in Uruguay

How much redistribution does Uruguay accomplish through social spending and taxes? How progressive are revenue collection and social spending? A standard fiscal incidence analysis shows that Uruguay achieves a nontrivial reduction in inequality and...

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Main Authors:	Bucheli, Marisa, Lustig, Nora, Rossi, Maximo, Amábile, Florencia
Format:	Policy Research Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2013
Subjects:	ACCOUNTING ANTI-POVERTY BENCHMARK BENEFICIARIES BENEFICIARY CAPITAL GAINS CAPITALIZATION CASH TRANSFER CASH TRANSFER PROGRAMS CASH TRANSFERS CONSUMERS DEBT DEBT SERVICING DEVELOPING COUNTRIES DEVELOPMENT AGENCY DEVELOPMENT BANK DEVELOPMENT POLICY DISPOSABLE INCOME DISTRIBUTION OF BENEFITS DISTRIBUTION OF INCOME DIVIDENDS DUMMY VARIABLE DUMMY VARIABLES DURABLES EXPENDITURE EXPENDITURES EXTREME POVERTY EXTREME POVERTY LINES FINANCES FINANCIAL SECTOR FINANCIAL SUPPORT FISCAL POLICY FOOD BASKET FOOD PROGRAMS FOOD TRANSFERS GDP GINI COEFFICIENT GOVERNMENT REVENUES GOVERNMENT SPENDING HEALTH INSURANCE HOUSEHOLD HEAD HOUSEHOLD INCOME HOUSEHOLD SURVEY HOUSEHOLD SURVEYS IDIOSYNCRATIC SHOCKS IMPACT ON POVERTY INCIDENCE ANALYSIS INCOME INCOME DISTRIBUTION INCOME GROUP INCOME GROUPS INCOME POVERTY INCOME REDISTRIBUTION INCOME TAX INCOME TAXES INCOMES INEQUALITY INEQUALITY REDUCTION INSURANCE INTERNATIONAL BANK INTERNATIONAL DEVELOPMENT INTERNATIONAL LABOUR ORGANIZATION INTERNATIONAL POVERTY LINES INTERNATIONAL STANDARDS LABOR MARKET MACROECONOMIC STABILITY MARKET VALUE MIDDLE-INCOME COUNTRY OUTPUT PARTICIPATION COSTS PENSION PENSION FUND PENSIONS PER CAPITA INCOME PERSONAL INCOME POOR POOR HOUSEHOLDS POVERTY LINE POVERTY POLICIES POVERTY PROGRAMS POVERTY REDUCTION PRICE SUBSIDIES PRIVATE TRANSFERS PUBLIC SPENDING REDISTRIBUTIVE EFFECTS REGRESSIVE TAXES REMITTANCES RETURN RURAL RURAL PRODUCERS RURAL WORKERS SAFETY NET SMALL BUSINESS SMALL COUNTRY SOCIAL ASSISTANCE SOCIAL INSURANCE SYSTEM SOCIAL PROGRAMS SOCIAL PROTECTION SOCIAL SECURITY SOCIAL SECURITY PROGRAMS SOCIAL SPENDING SUSTAINABILITY ANALYSIS TARGETING TAX TAX RATE TAX RATES TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TRANSFER BENEFITS TRANSFER PROGRAMS TRANSFERS IN KIND UNEMPLOYMENT VALUE ADDED WAGES
Online Access:	http://documents.worldbank.org/curated/en/2013/03/17408998/social-spending-taxes-income-redistribution-uruguay http://hdl.handle.net/10986/13179

id	okr-10986-13179
recordtype	oai_dc
spelling	okr-10986-131792021-04-23T14:03:07Z Social Spending, Taxes and Income Redistribution in Uruguay Bucheli, Marisa Lustig, Nora Rossi, Maximo Amábile, Florencia ACCOUNTING ANTI-POVERTY BENCHMARK BENEFICIARIES BENEFICIARY CAPITAL GAINS CAPITALIZATION CASH TRANSFER CASH TRANSFER PROGRAMS CASH TRANSFERS CONSUMERS DEBT DEBT SERVICING DEVELOPING COUNTRIES DEVELOPMENT AGENCY DEVELOPMENT BANK DEVELOPMENT POLICY DISPOSABLE INCOME DISTRIBUTION OF BENEFITS DISTRIBUTION OF INCOME DIVIDENDS DUMMY VARIABLE DUMMY VARIABLES DURABLES EXPENDITURE EXPENDITURES EXTREME POVERTY EXTREME POVERTY LINES FINANCES FINANCIAL SECTOR FINANCIAL SUPPORT FISCAL POLICY FOOD BASKET FOOD PROGRAMS FOOD TRANSFERS GDP GINI COEFFICIENT GOVERNMENT REVENUES GOVERNMENT SPENDING HEALTH INSURANCE HOUSEHOLD HEAD HOUSEHOLD INCOME HOUSEHOLD SURVEY HOUSEHOLD SURVEYS IDIOSYNCRATIC SHOCKS IMPACT ON POVERTY INCIDENCE ANALYSIS INCOME INCOME DISTRIBUTION INCOME GROUP INCOME GROUPS INCOME POVERTY INCOME REDISTRIBUTION INCOME TAX INCOME TAXES INCOMES INEQUALITY INEQUALITY REDUCTION INSURANCE INTERNATIONAL BANK INTERNATIONAL DEVELOPMENT INTERNATIONAL LABOUR ORGANIZATION INTERNATIONAL POVERTY LINES INTERNATIONAL STANDARDS LABOR MARKET MACROECONOMIC STABILITY MARKET VALUE MIDDLE-INCOME COUNTRY OUTPUT PARTICIPATION COSTS PENSION PENSION FUND PENSIONS PER CAPITA INCOME PERSONAL INCOME POOR POOR HOUSEHOLDS POVERTY LINE POVERTY POLICIES POVERTY PROGRAMS POVERTY REDUCTION PRICE SUBSIDIES PRIVATE TRANSFERS PUBLIC SPENDING REDISTRIBUTIVE EFFECTS REGRESSIVE TAXES REMITTANCES RETURN RURAL RURAL PRODUCERS RURAL WORKERS SAFETY NET SMALL BUSINESS SMALL COUNTRY SOCIAL ASSISTANCE SOCIAL INSURANCE SYSTEM SOCIAL PROGRAMS SOCIAL PROTECTION SOCIAL SECURITY SOCIAL SECURITY PROGRAMS SOCIAL SPENDING SUSTAINABILITY ANALYSIS TARGETING TAX TAX RATE TAX RATES TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TRANSFER BENEFITS TRANSFER PROGRAMS TRANSFERS IN KIND UNEMPLOYMENT VALUE ADDED WAGES How much redistribution does Uruguay accomplish through social spending and taxes? How progressive are revenue collection and social spending? A standard fiscal incidence analysis shows that Uruguay achieves a nontrivial reduction in inequality and poverty when all taxes and transfers are combined. In comparison with five other countries in Latin America, it ranks first (poverty reduction) and second (inequality reduction), and first in terms of poverty reduction effectiveness and third in terms of overall (including transfers in-kind) inequality reduction effectiveness. Direct taxes are progressive and indirect taxes are regressive. Social spending on direct transfers, contributory pensions, education and health is quite progressive in absolute terms except for tertiary education, which is almost neutral in relative terms. 2013-04-12T16:46:29Z 2013-04-12T16:46:29Z 2013-03 http://documents.worldbank.org/curated/en/2013/03/17408998/social-spending-taxes-income-redistribution-uruguay http://hdl.handle.net/10986/13179 English en_US Policy Research Working Paper;No. 6380 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Policy Research Working Paper Publications & Research Latin America & Caribbean Uruguay
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	ACCOUNTING ANTI-POVERTY BENCHMARK BENEFICIARIES BENEFICIARY CAPITAL GAINS CAPITALIZATION CASH TRANSFER CASH TRANSFER PROGRAMS CASH TRANSFERS CONSUMERS DEBT DEBT SERVICING DEVELOPING COUNTRIES DEVELOPMENT AGENCY DEVELOPMENT BANK DEVELOPMENT POLICY DISPOSABLE INCOME DISTRIBUTION OF BENEFITS DISTRIBUTION OF INCOME DIVIDENDS DUMMY VARIABLE DUMMY VARIABLES DURABLES EXPENDITURE EXPENDITURES EXTREME POVERTY EXTREME POVERTY LINES FINANCES FINANCIAL SECTOR FINANCIAL SUPPORT FISCAL POLICY FOOD BASKET FOOD PROGRAMS FOOD TRANSFERS GDP GINI COEFFICIENT GOVERNMENT REVENUES GOVERNMENT SPENDING HEALTH INSURANCE HOUSEHOLD HEAD HOUSEHOLD INCOME HOUSEHOLD SURVEY HOUSEHOLD SURVEYS IDIOSYNCRATIC SHOCKS IMPACT ON POVERTY INCIDENCE ANALYSIS INCOME INCOME DISTRIBUTION INCOME GROUP INCOME GROUPS INCOME POVERTY INCOME REDISTRIBUTION INCOME TAX INCOME TAXES INCOMES INEQUALITY INEQUALITY REDUCTION INSURANCE INTERNATIONAL BANK INTERNATIONAL DEVELOPMENT INTERNATIONAL LABOUR ORGANIZATION INTERNATIONAL POVERTY LINES INTERNATIONAL STANDARDS LABOR MARKET MACROECONOMIC STABILITY MARKET VALUE MIDDLE-INCOME COUNTRY OUTPUT PARTICIPATION COSTS PENSION PENSION FUND PENSIONS PER CAPITA INCOME PERSONAL INCOME POOR POOR HOUSEHOLDS POVERTY LINE POVERTY POLICIES POVERTY PROGRAMS POVERTY REDUCTION PRICE SUBSIDIES PRIVATE TRANSFERS PUBLIC SPENDING REDISTRIBUTIVE EFFECTS REGRESSIVE TAXES REMITTANCES RETURN RURAL RURAL PRODUCERS RURAL WORKERS SAFETY NET SMALL BUSINESS SMALL COUNTRY SOCIAL ASSISTANCE SOCIAL INSURANCE SYSTEM SOCIAL PROGRAMS SOCIAL PROTECTION SOCIAL SECURITY SOCIAL SECURITY PROGRAMS SOCIAL SPENDING SUSTAINABILITY ANALYSIS TARGETING TAX TAX RATE TAX RATES TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TRANSFER BENEFITS TRANSFER PROGRAMS TRANSFERS IN KIND UNEMPLOYMENT VALUE ADDED WAGES
spellingShingle	ACCOUNTING ANTI-POVERTY BENCHMARK BENEFICIARIES BENEFICIARY CAPITAL GAINS CAPITALIZATION CASH TRANSFER CASH TRANSFER PROGRAMS CASH TRANSFERS CONSUMERS DEBT DEBT SERVICING DEVELOPING COUNTRIES DEVELOPMENT AGENCY DEVELOPMENT BANK DEVELOPMENT POLICY DISPOSABLE INCOME DISTRIBUTION OF BENEFITS DISTRIBUTION OF INCOME DIVIDENDS DUMMY VARIABLE DUMMY VARIABLES DURABLES EXPENDITURE EXPENDITURES EXTREME POVERTY EXTREME POVERTY LINES FINANCES FINANCIAL SECTOR FINANCIAL SUPPORT FISCAL POLICY FOOD BASKET FOOD PROGRAMS FOOD TRANSFERS GDP GINI COEFFICIENT GOVERNMENT REVENUES GOVERNMENT SPENDING HEALTH INSURANCE HOUSEHOLD HEAD HOUSEHOLD INCOME HOUSEHOLD SURVEY HOUSEHOLD SURVEYS IDIOSYNCRATIC SHOCKS IMPACT ON POVERTY INCIDENCE ANALYSIS INCOME INCOME DISTRIBUTION INCOME GROUP INCOME GROUPS INCOME POVERTY INCOME REDISTRIBUTION INCOME TAX INCOME TAXES INCOMES INEQUALITY INEQUALITY REDUCTION INSURANCE INTERNATIONAL BANK INTERNATIONAL DEVELOPMENT INTERNATIONAL LABOUR ORGANIZATION INTERNATIONAL POVERTY LINES INTERNATIONAL STANDARDS LABOR MARKET MACROECONOMIC STABILITY MARKET VALUE MIDDLE-INCOME COUNTRY OUTPUT PARTICIPATION COSTS PENSION PENSION FUND PENSIONS PER CAPITA INCOME PERSONAL INCOME POOR POOR HOUSEHOLDS POVERTY LINE POVERTY POLICIES POVERTY PROGRAMS POVERTY REDUCTION PRICE SUBSIDIES PRIVATE TRANSFERS PUBLIC SPENDING REDISTRIBUTIVE EFFECTS REGRESSIVE TAXES REMITTANCES RETURN RURAL RURAL PRODUCERS RURAL WORKERS SAFETY NET SMALL BUSINESS SMALL COUNTRY SOCIAL ASSISTANCE SOCIAL INSURANCE SYSTEM SOCIAL PROGRAMS SOCIAL PROTECTION SOCIAL SECURITY SOCIAL SECURITY PROGRAMS SOCIAL SPENDING SUSTAINABILITY ANALYSIS TARGETING TAX TAX RATE TAX RATES TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TRANSFER BENEFITS TRANSFER PROGRAMS TRANSFERS IN KIND UNEMPLOYMENT VALUE ADDED WAGES Bucheli, Marisa Lustig, Nora Rossi, Maximo Amábile, Florencia Social Spending, Taxes and Income Redistribution in Uruguay
geographic_facet	Latin America & Caribbean Uruguay
relation	Policy Research Working Paper;No. 6380
description	How much redistribution does Uruguay accomplish through social spending and taxes? How progressive are revenue collection and social spending? A standard fiscal incidence analysis shows that Uruguay achieves a nontrivial reduction in inequality and poverty when all taxes and transfers are combined. In comparison with five other countries in Latin America, it ranks first (poverty reduction) and second (inequality reduction), and first in terms of poverty reduction effectiveness and third in terms of overall (including transfers in-kind) inequality reduction effectiveness. Direct taxes are progressive and indirect taxes are regressive. Social spending on direct transfers, contributory pensions, education and health is quite progressive in absolute terms except for tertiary education, which is almost neutral in relative terms.
format	Publications & Research :: Policy Research Working Paper
author	Bucheli, Marisa Lustig, Nora Rossi, Maximo Amábile, Florencia
author_facet	Bucheli, Marisa Lustig, Nora Rossi, Maximo Amábile, Florencia
author_sort	Bucheli, Marisa
title	Social Spending, Taxes and Income Redistribution in Uruguay
title_short	Social Spending, Taxes and Income Redistribution in Uruguay
title_full	Social Spending, Taxes and Income Redistribution in Uruguay
title_fullStr	Social Spending, Taxes and Income Redistribution in Uruguay
title_full_unstemmed	Social Spending, Taxes and Income Redistribution in Uruguay
title_sort	social spending, taxes and income redistribution in uruguay
publisher	World Bank, Washington, DC
publishDate	2013
url	http://documents.worldbank.org/curated/en/2013/03/17408998/social-spending-taxes-income-redistribution-uruguay http://hdl.handle.net/10986/13179
_version_	1764422902532276224

Social Spending, Taxes and Income Redistribution in Uruguay

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