El sistema de transferencias fiscales sociales en Uruguay: un análisis de su composición y comportamiento cí­clico

Leonel Muinelo-Gallo, Andreas Kyriacou and Oriol Roca-Sagalés

No 18-01, Documentos de Trabajo (working papers) from Instituto de Economía - IECON

Abstract: In this paper, we analyze the performance over the economic cycle of different items of social-type fiscal expenditures in Uruguay during the period 1988:1 to 2015:4. The study is organized as follows. Section 2 provides a descriptive analysis of the regulations and composition governing the current system of public transfers in Uruguay. Section 3 analyses the performance of the structure of the tax-transfer system in Uruguay. Section 4 details the behavior of the different tax transfers for Uruguay, identifying their pro- or countercyclical nature. In section 5, we analyze how the way in which fiscal transfers have been updated or indexed has been able to influence the cyclical behavior of public transfers. Finally, section 6 outlines conclusions and policy recommendations.

Keywords: Business cycles; Fiscal policy; Uruguay (search for similar items in EconPapers)
JEL-codes: E62 H50 H60 H70 (search for similar items in EconPapers)
Pages: 33 pages
Date: 2018-02
New Economics Papers: this item is included in nep-lam and nep-mac
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https://hdl.handle.net/20.500.12008/18997

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Persistent link: https://EconPapers.repec.org/RePEc:ulr:wpaper:dt-01-18

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