Incidence studies of fiscal policy in
developing countries typically examine either the
distribution of tax burdens or the incidence of public
expenditures. But the central issue for policymakers is the
combined or net incidence of fiscal activities. One reason
that combined incidence studies are so rare is that they
require detailed data on both taxation and public spending.
The authors show that the net incidence of fiscal policy in
a country...
انظر المزيد
تفاصيل
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Devarajan, ShantayananHossain, Shaikh I.
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1995/11/30
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ورقة عمل خاصة ببحوث السياسات
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WPS1543
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1
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1
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2010/7/01
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The combined incidence of taxes and public expenditures in the Philippines
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Fiscal policy; Public expenditures; Balance of payments; Poverty mitigation; Taxes