Peru - Selected Issues in Fiscal Policy: Taxation and Equity Junquera-Varela, Raul Felix Vostroknutova, Ekaterina 2021-09-01T21:02:19Z 2021-09-01T21:02:19Z 2015-06-11
dc.description.abstract This report takes an in-depth look, from a policy perspective, at the trade-offs between increasing tax collection and improving the equity of the fiscal system. As part of this effort, the report places the Peruvian tax system in an international context and considers the key challenges the government is facing in its drive to increase revenue. It also conducts qualitative and quantitative analyses of the impact of taxes and transfers on inequality and on the distribution of income. The report then makes several policy proposals that would increase tax collection without jeopardizing equity, and it then simulates the impacts of these changes on collection and equity. This advice spanned the 2012-2014 period, and included research on several tax policy-related issues, such as legal advice on double-taxation treaties and in-depth analyses of tax exemptions. To keep the focus tight, some of the work is not included in this report. Contributions were originally written in Spanish to provide the Ministry of Economy and Finance (MEF) with timely advice on the subject and were discussed with the counterparts during and immediately after its preparation. As a result of prioritizing this process, two teams focused on different areas of research and were able to contribute to the analytical base behind the ongoing tax reform. The report summarizes the main elements of this process and resulting advice. It comes out at the same time as the finance ministry announces the first set of tax reforms that were informed by this work. en
dc.language English
dc.publisher World Bank, Washington, DC
dc.rights CC BY 3.0 IGO
dc.rights.holder World Bank
dc.subject TAXATION
dc.subject FISCAL POLICY
dc.subject EQUITY
dc.subject TAX REFORM
dc.subject TAX SYSTEM
dc.subject TAX EVASION
dc.title Peru - Selected Issues in Fiscal Policy en
dc.title.subtitle Taxation and Equity en
dc.type Report en
dc.type Rapport fr
dc.type Informe es
dspace.entity.type Publication 2021-08-31 2016-02-25T00:00:00Z en
okr.doctype Economic & Sector Work
okr.doctype Economic & Sector Work :: Other Public Sector Study
okr.guid 378471630384987203
okr.identifier.externaldocumentum 090224b088926810_2_0
okr.identifier.internaldocumentum 25974974 ACS12766
okr.imported true en
okr.language.supported en
okr.pdfurl en
okr.region.administrative Latin America & Caribbean Peru
okr.sector Public Administration
okr.theme Economic management
okr.topic Public Sector Development :: Tax Policy
okr.topic Law and Development :: Tax Law
okr.topic Macroeconomics and Economic Growth :: Taxation & Subsidies
okr.topic Poverty Reduction :: Inequality
okr.unit EFI-MNA-MTI-MacroFiscal (EMNMT)
relation.isAuthorOfPublication 2e67c531-c715-5957-9736-c0da34b1ddb7
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