Ontology highlight
ABSTRACT:
SUBMITTER: Higgins S
PROVIDER: S-EPMC4988485 | biostudies-literature | 2016 Sep
REPOSITORIES: biostudies-literature
Journal of development economics 20160901
To analyze anti-poverty policies in tandem with the taxes used to pay for them, comparisons of poverty before and after taxes and transfers are often used. We show that these comparisons, as well as measures of horizontal equity and progressivity, can fail to capture an important aspect: that a substantial proportion of the poor are made poorer (or non-poor made poor) by the tax and transfer system. We illustrate with data from seventeen developing countries: in fifteen, the fiscal system is pov ...[more]