The political economy of 'linked' progressive taxation in Africa and Latin America

Paul Mosley and Abdul-Gafaru Abdulai

No wp-2016-131, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: One key element in the reduction of poverty and (in Latin America) inequality has been the achievement of greater fiscal equity; we analyse one key part of this process, which is the earmarking of portions of tax revenue to be spent on progressive public expenditures such as social protection, health, and education. Such 'linkage' yields a political dividend, and may also help to strengthen the tax base, but at the same time constrains the flexibility with which public revenue can be switched between sectors.

Keywords: Taxation; Public expenditure; Political economy; Redistribution; Africa; Latin America (search for similar items in EconPapers)
Date: 2016
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