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Social Spending, Taxes, and Income Redistribution in Uruguay

Author

Listed:
  • Marisa Bucheli

    (Department of Economics, Universidad de la República de Uruguay)

  • Nora Lustig

    (Stone Center for Latin American Studies, Department of Economics, Tulane University, Commitment to Equity Institute (CEQI).)

  • Máximo Rossi

    (Department of Economics, Universidad de la República de Uruguay)

  • Florencia Amábile

    (Department of Economics, Universidad de la República de Uruguay)

Abstract
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. 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.

Suggested Citation

  • Marisa Bucheli & Nora Lustig & Máximo Rossi & Florencia Amábile, 2013. "Social Spending, Taxes, and Income Redistribution in Uruguay," Commitment to Equity (CEQ) Working Paper Series 10, Tulane University, Department of Economics, revised Jul 2013.
    • Handle: RePEc:tul:ceqwps:10
    as

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    File URL: http://repec.tulane.edu/RePEc/ceq/ceq10.pdf
    File Function: Revised version, 2013
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    References listed on IDEAS

    as
    1. Marisa Bucheli & Nora Lustig & Máximo Rossi & Florencia Amábile, 2014. "Social Spending, Taxes, and Income Redistribution in Uruguay," Public Finance Review, , vol. 42(3), pages 413-433, May.
    2. Nora Lustig & George Gray-Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez & Veronica Paz & Claudiney Pereira & Carola Pessino & John Scott & Ernesto Yañez, 2012. "The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico and Peru: A Synthesis of Results," Working Papers 264, ECINEQ, Society for the Study of Economic Inequality.
    3. Verónica Amarante & Marisa Bucheli & Cecilia Olivieri & Ivone Perazzo, 2011. "Distributive impacts of alternative tax structures. The case of Uruguay," Documentos de Trabajo (working papers) 0911, Department of Economics - dECON.
    4. Nora Lustig & Carola Pessino & John Scott, 2014. "The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru, and Uruguay: Introduction to the Special Issue," Public Finance Review, , vol. 42(3), pages 287-303, May.
    5. Nora Lustig & Carola Pessino & John Scott, 2013. "The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An Overview," Working Papers 1313, Tulane University, Department of Economics.
    6. Bucheli, Marisa & Casacuberta, Carlos, 2000. "Asistencia escolar y participación en el mercado de trabajo de los adolecentes en Uruguay," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(267), pages 395-420, julio-sep.
    7. Fernando Filgueira & Alvaro Fuentes & Carlos Filgueira, 2001. "Critical Choices at a Critical Age: Youth Emancipation Paths and School Attainment in Latin America," Research Department Publications 3129, Inter-American Development Bank, Research Department.
    8. John Scott, 2014. "Redistributive Impact and Efficiency of Mexico’s Fiscal System," Public Finance Review, , vol. 42(3), pages 368-390, May.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    poverty; inequality; Uruguay; social spending; taxes;
    All these keywords.

    JEL classification:

    • I3 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H5 - Public Economics - - National Government Expenditures and Related Policies

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