Distributional Implications of Government Tax and Expenditure Policies: Issues, Problems, and Methodology

International Monetary Fund

No 1988/019, IMF Working Papers from International Monetary Fund

Abstract: This paper examines the methodological issues arising in the measurement of the distributional impact of tax and expenditure policies, with emphasis on the problems related to the measurement of the impact of adjustment programs on the welfare of the poor. Both conceptual and empirical considerations suggest that public expenditures are a more potent instrument for distributional purposes than taxes but are also more difficult to analyze and evaluate. The paper concludes that more research is needed toward a better measurement of expenditure benefits.

Keywords: WP; income; issue; net; public goods; transfer payment; household income; expenditure side; income elasticity; income measure; expenditure benefit; expenditure incidence; expenditure statistics; government expenditure policy; income concept; income level; extent income; consumption basket; Personal income; Income distribution; Tax incidence; Tax expenditures; Global (search for similar items in EconPapers)
Pages: 32
Date: 1988-01-01
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Citations: View citations in EconPapers (1)

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