The distributional impact of taxes and transfers: evidence from eight low- and middle-income countries

Front Cover -- Contents -- Foreword -- Acknowledgments -- About the Authors -- Abbreviations -- Chapter 1 Overview: Fiscal Policy and Redistribution -- Introduction -- Budget Size, Social Spending, and Taxation -- Fiscal Policy and Inequality -- Fiscal Policy and the Poor -- The Contribution of Taxes and Transfers -- Education and Health Spending -- Conclusions -- Annex 1A. Fiscal Incidence Analysis: Methodological Highlights from the CEQ Handbook -- Defining Pro-Poorness of Government Spending -- Annex 1B. Data and Assumptions -- Annex 1C. Redistributive Effort: Marginal Contribution of Taxes and Transfers toward Reducing Inequality -- Notes -- References -- Chapter 2 Fiscal Incidence in Armenia -- Introduction -- Methods and Approach -- Description of Taxes and Expenditures in Armenia -- Results -- Income Mobility -- Comparisons with Other Incidence Studies in Armenia -- Conclusions -- Annex 2A. Sensitivity Analyses -- Notes -- References -- Chapter 3 Fiscal Incidence Analysis for Ethiopia -- Introduction -- Structure of Taxes and Spending -- Data Sources and Assumptions -- Overall Impact of Taxes and Spending on Poverty and Inequality -- Progressivity, Marginal Contributions, and Pro-Poorness of Taxes and Transfers -- Conclusion -- Annex 3A. Methodological Assumptions -- Notes -- References -- Chapter 4 The Distributional Impact of Fiscal Policy in Georgia -- Introduction -- Fiscal Instruments to Tackle Poverty and Inequality -- Methodology, Data, and Assumptions -- Main Results -- Concluding Remarks -- Notes -- References -- Chapter 5 The Distributional Impact of Fiscal Policy in Indonesia -- Introduction -- The Government's Fiscal Toolkit -- Data, Assumptions, and Income Concepts -- Results Overview -- Conclusions -- Notes -- References -- Chapter 6 The Distributional Impact of Fiscal Policy in Jordan -- Introduction