Publication:
Uruguay : Poverty and Social Impact Assessment of the Tax Reform

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dc.contributor.authorWorld Bank
dc.date.accessioned2012-06-12T21:25:10Z
dc.date.available2012-06-12T21:25:10Z
dc.date.issued2008-05
dc.description.abstractThe Poverty and Social Impact Assessment (PSIA) analyzes the impact of the tax reform, which came into effect in July 2007, on tax incidence and poverty in Uruguay. The essence of the reform is the introduction of a dual personal income tax, which taxes labor income at progressive rates and capital income at lower, proportional rates. A further modification is the reduction in the revenue share of indirect taxes. The study aims to provide information to inform policy discussion on distributional implications of tax reform. In addition, it gives impetus for further more sophisticated analysis of current and proposed tax reforms. In designing a tax system, a trade-off exists between efficiency, equity and administrative simplicity. The paper focuses on one aspect of this trade-off by evaluating the equity impact of the tax reform in Uruguay. Neither the efficiency of the post-reform tax system nor the effect on tax administration is examined. Assessing the distributional impact of a tax reform is important, firstly, as there is a potential to mitigate the equity-efficiency trade-off in the design of tax structures, and secondly, as the expenditure side of the budget can then be employed to diminish any adverse distributional impacts.en
dc.identifierhttp://documents.worldbank.org/curated/en/2008/05/10046273/uruguay-poverty-social-impact-assessment-tax-reform
dc.identifier.doi10.1596/7890
dc.identifier.urihttps://hdl.handle.net/10986/7890
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTING
dc.subjectAFTER TAX INCOME
dc.subjectAGRICULTURAL PRODUCTS
dc.subjectALCOHOLIC BEVERAGES
dc.subjectANNUAL INTEREST RATES
dc.subjectARBITRAGE
dc.subjectAVERAGE PAY
dc.subjectAVERAGE PENSIONS
dc.subjectBALANCE SHEET
dc.subjectBANK ACCOUNTS
dc.subjectBANK DEPOSITS
dc.subjectBANK POLICY
dc.subjectBANKING ASSETS
dc.subjectBANKING SYSTEM
dc.subjectBEFORE TAX INCOME
dc.subjectBUSINESS TAXES
dc.subjectBUYERS
dc.subjectCALCULATION
dc.subjectCALCULATIONS
dc.subjectCAPITAL INVESTMENTS
dc.subjectCAPITAL MOBILITY
dc.subjectCENTRAL BANK
dc.subjectCONSUMER
dc.subjectCONSUMER GOODS
dc.subjectCONSUMERS
dc.subjectCONSUMPTION EXPENDITURE
dc.subjectCONSUMPTION TAX
dc.subjectCONSUMPTION TAXES
dc.subjectCONTRIBUTION
dc.subjectCONTRIBUTION RATE
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATE TAX
dc.subjectCORPORATE TAX RATES
dc.subjectCORPORATION TAX
dc.subjectCURRENT INCOME
dc.subjectDEBT
dc.subjectDEDUCTIONS
dc.subjectDEPOSIT
dc.subjectDEPOSIT INTEREST
dc.subjectDEPOSITS
dc.subjectDEVELOPING COUNTRIES
dc.subjectDIRECT TAXATION
dc.subjectDISPOSABLE INCOME
dc.subjectDIVIDEND
dc.subjectDIVIDEND INCOME
dc.subjectECONOMIC COSTS
dc.subjectECONOMIC CRISIS
dc.subjectECONOMIC EFFICIENCY
dc.subjectECONOMIC MANAGEMENT
dc.subjectEXCISE TAX
dc.subjectEXPENDITURE
dc.subjectEXPENDITURES
dc.subjectFACTORS OF PRODUCTION
dc.subjectFINANCIAL ASSETS
dc.subjectFINANCIAL INTERMEDIATION
dc.subjectFINANCIAL INVESTMENTS
dc.subjectFINANCIAL SERVICES
dc.subjectFINANCIAL SYSTEM
dc.subjectFISCAL POSITION
dc.subjectFLAT TAX
dc.subjectFOREIGN CAPITAL
dc.subjectFOREIGN CURRENCY
dc.subjectGOVERNMENT EXPENDITURE
dc.subjectHEALTH INSURANCE
dc.subjectHOUSEHOLD EXPENDITURE
dc.subjectHOUSEHOLD INCOME
dc.subjectHOUSEHOLD INCOMES
dc.subjectINCOME INCREASE
dc.subjectINCOME INCREASES
dc.subjectINCOME INEQUALITY
dc.subjectINCOME LEVEL
dc.subjectINCOME SOURCE
dc.subjectINCOME SOURCES
dc.subjectINCOME TAXES
dc.subjectINCOMES
dc.subjectINSURANCE
dc.subjectINTEREST INCOME
dc.subjectINTEREST RATES
dc.subjectINTERNAL TAX
dc.subjectIRA
dc.subjectLABOR MARKET
dc.subjectLEVEL PLAYING FIELD
dc.subjectLOWER INCOME
dc.subjectMACROECONOMIC VULNERABILITY
dc.subjectMANUFACTURING INDUSTRY
dc.subjectMARGINAL RATES
dc.subjectMARGINAL TAX RATE
dc.subjectMARGINAL TAX RATES
dc.subjectMARKET PRICES
dc.subjectMICRO DATA
dc.subjectOPEN ECONOMIES
dc.subjectPENSION
dc.subjectPENSION CONTRIBUTIONS
dc.subjectPENSION INCOME
dc.subjectPENSION VALUES
dc.subjectPENSIONERS
dc.subjectPENSIONS
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAX
dc.subjectPERSONAL INCOME TAXATION
dc.subjectPERSONAL INCOME TAXES
dc.subjectPRIVATE INVESTMENT
dc.subjectPROBABILITY
dc.subjectPRODUCTIVE INVESTMENT
dc.subjectPROGRESSIVE TAX
dc.subjectPUBLIC DEBT
dc.subjectPUBLIC SECTOR DEBT
dc.subjectREAL ESTATE
dc.subjectREAL PROPERTY
dc.subjectREAL PROPERTY TAX
dc.subjectREFORM PROGRAM
dc.subjectRENTS
dc.subjectRESEARCH ASSISTANCE
dc.subjectRESOURCE ALLOCATION
dc.subjectRETIREMENT
dc.subjectRETIREMENTS
dc.subjectSALARIES
dc.subjectSALARY
dc.subjectSALE
dc.subjectSALES
dc.subjectSAVINGS
dc.subjectSAVINGS RATE
dc.subjectSAVINGS RATES
dc.subjectSELF-EMPLOYMENT
dc.subjectSENIOR
dc.subjectSINGLE TAX
dc.subjectSMALL COUNTRY
dc.subjectSOCIAL SECURITY
dc.subjectSOCIAL SECURITY CONTRIBUTION
dc.subjectSOCIAL SECURITY CONTRIBUTIONS
dc.subjectSOCIAL SERVICES
dc.subjectSURTAX
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX BASE
dc.subjectTAX BRACKETS
dc.subjectTAX CHANGES
dc.subjectTAX COLLECTION
dc.subjectTAX COMPLIANCE
dc.subjectTAX EVASION
dc.subjectTAX EXEMPTIONS
dc.subjectTAX INCIDENCE
dc.subjectTAX INCREASES
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX RECEIPTS
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX REGIME
dc.subjectTAX REGIMES
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX STRUCTURE
dc.subjectTAX STRUCTURES
dc.subjectTAX SYSTEM
dc.subjectTAX TREATMENT
dc.subjectTAXATION
dc.subjectTAXPAYERS
dc.subjectVALUE ADDED TAX
dc.subjectVALUE ADDED TAXES
dc.subjectWAGE
dc.subjectWAGES
dc.subjectWORKING AGE
dc.subjectYOUNG ADULTS
dc.titleUruguay : Poverty and Social Impact Assessment of the Tax Reformen
dc.title.alternativeUruguay - Analisis de la pobreza e impacto (PSIA) de la reforma impositivaen
dspace.entity.typePublication
okr.date.doiregistration2025-05-07T12:17:02.727868Z
okr.doctypeEconomic & Sector Work::Social Analysis
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2008/05/10046273/uruguay-poverty-social-impact-assessment-tax-reform
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid446111468143067442
okr.guid985641468129004539
okr.identifier.externaldocumentum000333037_20081123232315
okr.identifier.internaldocumentum10046273
okr.identifier.report44939
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2008/11/23/000333037_20081123232315/Rendered/PDF/449390ESW0P10710Box334099B01PUBLIC1.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.countryUruguay
okr.sectorPublic Administration
okr.sectorLaw
okr.sectorPublic Administration, Law, and Justice :: Central government administration
okr.themeTax policy and administration
okr.themeSocial protection and risk management
okr.themeSocial Poverty strategy, analysis and monitoring
okr.themePoverty strategy
okr.themePoverty strategy, analysis and monitoring
okr.themePublic sector governance
okr.topicTaxation and Subsidies
okr.topicPrivate Sector Development::Emerging Markets
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicLaw and Development::Tax Law
okr.topicMacroeconomics and Economic Growth
okr.unitEconomic Policy Sector (LCSPE)
okr.volume1 of 1
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