Sistema fiscal, ajuste y pobreza. (The Fiscal System. Adjustment and the Poor. With English summary.)

Journal article

The paper analyzes the effect that fiscal changes have on the poorer groups during adjustment processes, both in analytical terms as well as through a detailed appraisal that compares the experience of different developing countries during the eighties. The paper refers to both macroeconomic and mesoeconomic (sectoral) decisions. The analysis leads to a series of suggestions on how fiscal policy can be used to protect and favor the poor. These suggestions include favoring, in relative terms, the increase of fiscal revenues versus a reduction of expenses, and direct taxes versus indirect taxes; it also proposes a redistribution of public expenditure among and within the different sectors in order to favor the poorer groups and to rationalize the production of public services. The authors are opposed to the privatization of social services but are in favor of limiting the foreign debt service in order to free resources for social expenditure.

Authors: Cornia, G; Stewart, F

• Journal: Coleccion Estudios CIEPLAN
• Volume: 0
• Publication date: 1991-01-01
• ISSN: 0716-0631
• Language: Spanish; Castilian