Ideas to action: independent research for global prosperity
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Innovative, independent, peer-reviewed. Explore the latest economic research and policy proposals from CGD’s global development experts.
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April 15, 2024
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Research
WORKING PAPERS
January 03, 2017
We conducted a fiscal impact study to estimate the effect of taxes, social spending, and subsidies on inequality and poverty in El Salvador, using the methodology of the Commitment to Equity project. Taxes are progressive, but given their volume, their impact is limited. Direct transfers are concent...
WORKING PAPERS
January 03, 2017
This paper provides a theoretical foundation for analyzing the redistributive effect of taxes and transfers for the case in which the ranking of individuals by pre-fiscal income remains unchanged. We show that in a world with more than a single fiscal instrument, the simple rule that progressive tax...