外文文獻翻譯——拉丁美洲的財政再分配和收入不平等-金融財政-資料下載頁
2025-01-19 09:04本頁面
【導(dǎo)讀】閱后刪除此文本框。為了這個目的,我們記錄了有關(guān)拉丁美洲在實施各種財政干預(yù)收入不平等政策前后發(fā)生的事例。然而,從福利的角度看則取決于相應(yīng)的更多的可支配收入改善措施。第一個是總收入,等于市場收入加上政府現(xiàn)金收益，或者等于稅前的全部家庭收入。如表1，它記錄了四個替代措施的基尼系數(shù)值。可支配收入的分配是市場收入的分配和國家通過直接稅和現(xiàn)金轉(zhuǎn)移支付的再分配行動的綜合作用的結(jié)果。即使在北歐國家，他們的權(quán)益水平普遍稱贊，表現(xiàn)出相對較高的市場收入的不平等。在市場收入方面，樣本中的最平等的國家是奧地利和荷蘭，。這再次揭示了這兩個地區(qū)之間巨大的差異。而另一個極端是，在葡萄牙公共轉(zhuǎn)移支付使總收入的基尼系數(shù)比市場收入的基尼系數(shù)僅低6%。正如我們將在下面討論的，這兩個基本信息保持不變，如果我們采取非常規(guī)的，更廣泛的財政再分配措施，還應(yīng)包括間接稅以及實物轉(zhuǎn)移。
【正文】 points lower than those of market ine, and in some countries (Argentina, Colombia, Peru) there is virtually no difference between the former and the latter. However, transfers play a big role in the European countries, where the difference between the Gini coefficients of the two ine definitions averages 10% points. This conceals substantial variation across countries: in Denmark, Finland, Ireland, the UK, and Sweden public transfers bring the Gini coefficient of gross ine 12–14% points below that of market ine. In Belgium, Germany, and Luxembourg, the effect is sizable too—some 10–11% points. At the other extreme, in Portugal transfers lower the Gini coefficient by just 6% points. As for the effect of direct taxes, the contrast between regions is less dramatic. The redistributive impact of direct taxes can be inferred by paring the Gini coefficients of gross and disposable ine shown in columns (2) and (3) of Table 1. Like in the case of transfers, the conclusion is that direct taxes reduce the levels of ine inequality much more in European countries than in Latin America. For example, direct taxation lowers the Gini coefficient of household ine by 6–7%points in Austria, Belgium, Denmark, and Luxembourg, and by an average 5% points for the fifteen European countries considered. In turn, in the Latin American countries direct taxes are also progressive—with the exception of Brazil—but their impact on inequality is very weak: on average, the Gini coefficients decline by just 1% point, with very little variation across countries.Thus, the second important message that emerges from the previous discussion concerns the relative redistributive roles of direct taxes and transfer benefits. Among the Latin American countries considered, both are of roughly similar (and modest) magnitude, but in the European countries transfers play a much bigger role than taxes: of the 15%point difference between the average Gini coefficients of market and disposable ine across European countries, about twothirds (10% points) are due to transfers.As we shall discuss below, these two basic messages remain unchanged if we take a lessconventional, broader view of fiscal redistribution that enpasses also indirect taxation as well as inkind transfers.……
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1