LEADER 05378oam 22011774 450 001 9910970755503321 005 20250426110722.0 010 $a9786612841194 010 $a9781462319473 010 $a1462319475 010 $a9781452745046 010 $a1452745048 010 $a9781451870268 010 $a1451870264 010 $a9781282841192 010 $a128284119X 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(IMF)WPIEE2008168 035 $a(MiAaPQ)EBC1607923 035 $a(IMF)WPIEA2008168 035 $aWPIEA2008168 035 $a(EXLCZ)993170000000055057 100 $a20020129d2008 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 14$aThe Distributional Impact of Fiscal Policy in Honduras /$fDavid Locke Newhouse, Irene Yackovlev, Robert Gillingham 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2008. 215 $a1 online resource (22 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/168 300 $aDescription based upon print version of record. 311 08$a9781451914795 311 08$a1451914792 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 3 $aThis paper uses household survey data to estimate the incidence of tax and spending programs in Honduras. Any such exercise is fraught with difficulty, so our simplifying assumptions are carefully explained. Rather than look at tax and spending completely independently, we evaluate net incidence of major programs-such as health care and pensions-to get a more holistic evaluation of redistribution. Our results show that fiscal policy is, on balance, progressive, but that there is room for significant improvement. In particular, energy subsidies, university education and public pension programs provide disproportionate benefits to higher-income households. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2008/168 606 $aTaxation$zHonduras 606 $aFiscal policy$zHonduras 606 $aAggregate Factor Income Distribution$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aConsumption$2imf 606 $aCorporate & business tax$2imf 606 $aCorporate income tax$2imf 606 $aCorporate Taxation$2imf 606 $aCorporations$2imf 606 $aEconomics$2imf 606 $aFiscal Policy$2imf 606 $aFiscal policy$2imf 606 $aIncome$2imf 606 $aMacroeconomics$2imf 606 $aMacroeconomics: Consumption$2imf 606 $aPersonal income$2imf 606 $aPersonal Income, Wealth, and Their Distributions$2imf 606 $aPublic Finance$2imf 606 $aSaving$2imf 606 $aTaxation$2imf 606 $aWealth$2imf 607 $aHonduras$2imf 615 0$aTaxation 615 0$aFiscal policy 615 7$aAggregate Factor Income Distribution 615 7$aBusiness Taxes and Subsidies 615 7$aConsumption 615 7$aCorporate & business tax 615 7$aCorporate income tax 615 7$aCorporate Taxation 615 7$aCorporations 615 7$aEconomics 615 7$aFiscal Policy 615 7$aFiscal policy 615 7$aIncome 615 7$aMacroeconomics 615 7$aMacroeconomics: Consumption 615 7$aPersonal income 615 7$aPersonal Income, Wealth, and Their Distributions 615 7$aPublic Finance 615 7$aSaving 615 7$aTaxation 615 7$aWealth 676 $a336.2 700 $aNewhouse$b David Locke$01815838 701 $aGillingham$b Robert$01812644 701 $aYackovlev$b Irene$01815839 801 0$bDcWaIMF 906 $aBOOK 912 $a9910970755503321 996 $aThe Distributional Impact of Fiscal Policy in Honduras$94371370 997 $aUNINA