LEADER 03807nam 2200661 450 001 9910463587303321 005 20170817212625.0 010 $a1-4623-1947-5 010 $a1-4527-4504-8 010 $a1-4518-7026-4 010 $a1-282-84119-X 010 $a9786612841194 035 $a(CKB)3170000000055057 035 $a(EBL)1607923 035 $a(SSID)ssj0000943308 035 $a(PQKBManifestationID)11584503 035 $a(PQKBTitleCode)TC0000943308 035 $a(PQKBWorkID)10977170 035 $a(PQKB)11095544 035 $a(OCoLC)762214295 035 $a(MiAaPQ)EBC1607923 035 $a(EXLCZ)993170000000055057 100 $a20140226h20082008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe distributional impact of fiscal policy in Honduras /$fRobert Gillingham, David Newhouse, and Irene Yackovlev ; authorized for distribution by Rolando Ossowski 210 1$a[Washington, District of Columbia] :$cInternational Monetary Fund,$d2008. 210 4$dİ2008 215 $a1 online resource (22 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/168 300 $aDescription based upon print version of record. 311 $a1-4519-1479-2 327 $aContents; I. Introduction; II. Methodology; Data sources; Estimation of taxes and price subsidies; Estimation of other government benefits; Classifying variables; Tables; 1. Household Demographic Characteristics; III. The Incidence of Direct and Indirect Taxes; 2. Distribution of Consumption and Income; Direct taxes; 3. Tax Revenues by Type, 2004-2006; 4. Tax Rate Schedule; Indirect taxes; 5. Distribution of Personal and Corporate Income Taxes; IV. Distribution of Government Spending Programs and Implicit Subsidies; Subsidies and grants; 6. Distribution of Indirect Taxes 327 $aGovernment expenditure on health and education7. Distribution of Subsidies and Grants; 8. Distribution of MOH Health Spending; 9. Distribution of Education Spending; Pension systems; 10. Pension System Contribution Rates; V. Summary and Conclusions; 11. Distribution of Pension System Subsidies; 12. Distributional Effects of Fiscal Policy; Figures; 1. Income and Consumption by Income per Capita Quintile; Appendix; I. Effect of Classifying Households by Income per Capita; 2. Income and Consumption by Consumption per Capita Quintile 327 $a13. Distributional Effects of Fiscal Policy (Income per Capita Quintiles)3. Effect of Changing Classifying Variable on Means; References 330 $aThis paper uses household survey data to estimate the incidence of tax and spending programs in Honduras. Any such exercise is fraught with difficulty, so our simplifying assumptions are carefully explained. Rather than look at tax and spending completely independently, we evaluate net incidence of major programs-such as health care and pensions-to get a more holistic evaluation of redistribution. Our results show that fiscal policy is, on balance, progressive, but that there is room for significant improvement. In particular, energy subsidies, university education and public pension programs 410 0$aIMF Working Papers 606 $aTaxation$zHonduras 606 $aFiscal policy$zHonduras 608 $aElectronic books. 615 0$aTaxation 615 0$aFiscal policy 676 $a336.2 700 $aGillingham$b Robert$0879492 701 $aNewhouse$b David$0879493 701 $aYackovlev$b Irene$0879494 701 $aOssowski$b Rolando$0879495 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910463587303321 996 $aThe distributional impact of fiscal policy in Honduras$91963763 997 $aUNINA