Working Paper

Measuring the Full Extent of Fiscal Losses and Gains

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collection.link.5
https://openknowledge.worldbank.org/handle/10986/9
collection.name.5
Policy Research Working Papers
dc.contributor.author
Coulibaly, Mohamed
dc.contributor.author
Sanoh, Aly
dc.date.accessioned
2019-06-13T21:34:35Z
dc.date.available
2019-06-13T21:34:35Z
dc.date.issued
2019-06
dc.date.lastModified
2019-06-14T05:10:53Z
dc.description.abstract
Current measures of fiscal impoverishment and gains are not consistent with the law of diminishing returns. This paper proposes new measures of fiscal impoverishment and gains that are consistent with the law of diminishing returns, based on a methodology that gives more significance to greater income gaps, and more importance to the experience of the poorest individuals within the fiscal system. The new indicators are decomposable and cover the incidence, intensity, and severity of fiscal impoverishment and gains. An empirical illustration using the 2014 household consumption data reveals that, overall, in Niger the fiscal system is improving the welfare of the population: only 33.2 percent of the population has become poorer due to the fiscal system, while the remaining 66.8 percent has become richer because of it. Moreover, the mean relative fiscal loss (0.014), is 11 percent lower than the mean relative fiscal gain (0.126).
en
dc.identifier
http://documents.worldbank.org/curated/en/529981560446527788/Measuring-the-Full-Extent-of-Fiscal-Losses-and-Gains
dc.identifier.uri
http://hdl.handle.net/10986/31876
dc.language
English
dc.publisher
World Bank, Washington, DC
dc.relation.ispartofseries
Policy Research Working Paper;No. 8886
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo
dc.subject
FISCAL IMPOVERISHMENT
dc.subject
FISCAL GAINS
dc.subject
FISCAL LOSSES
dc.subject
WELFARE
dc.subject
DIMINISHING RETURNS
dc.subject
INCOME DISTRIBUTION
dc.subject
HOUSEHOLD CONSUMPTION
dc.subject
FISCAL POLICY
dc.title
Measuring the Full Extent of Fiscal Losses and Gains
en
dc.type
Working Paper
en
okr.date.disclosure
2019-06-13
okr.doctype
Publications & Research
okr.doctype
Publications & Research :: Policy Research Working Paper
okr.docurl
http://documents.worldbank.org/curated/en/529981560446527788/Measuring-the-Full-Extent-of-Fiscal-Losses-and-Gains
okr.googlescholar.linkpresent
yes
okr.identifier.doi
10.1596/1813-9450-8886
okr.identifier.externaldocumentum
090224b086da7dc2_1_0
okr.identifier.internaldocumentum
31156927
okr.identifier.report
WPS8886
okr.imported
true
en
okr.language.supported
en
okr.pdfurl
http://documents.worldbank.org/curated/en/529981560446527788/pdf/Measuring-the-Full-Extent-of-Fiscal-Losses-and-Gains.pdf
en
okr.region.administrative
Africa
okr.region.country
Niger
okr.topic
Macroeconomics and Economic Growth :: Taxation & Subsidies
okr.topic
Poverty Reduction :: Inequality
okr.topic
Poverty Reduction :: Achieving Shared Growth
okr.unit
Poverty and Equity Global Practice

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