Bucheli, MarisaLustig, NoraRossi, MaximoAmábile, Florencia2013-04-122013-04-122013-03https://hdl.handle.net/10986/13179How much redistribution does Uruguay accomplish through social spending and taxes? How progressive are revenue collection and social spending? A standard fiscal incidence analysis shows that Uruguay achieves a nontrivial reduction in inequality and poverty when all taxes and transfers are combined. In comparison with five other countries in Latin America, it ranks first (poverty reduction) and second (inequality reduction), and first in terms of poverty reduction effectiveness and third in terms of overall (including transfers in-kind) inequality reduction effectiveness. Direct taxes are progressive and indirect taxes are regressive. Social spending on direct transfers, contributory pensions, education and health is quite progressive in absolute terms except for tertiary education, which is almost neutral in relative terms.en-USCC BY 3.0 IGOACCOUNTINGANTI-POVERTYBENCHMARKBENEFICIARIESBENEFICIARYCAPITAL GAINSCAPITALIZATIONCASH TRANSFERCASH TRANSFER PROGRAMSCASH TRANSFERSCONSUMERSDEBTDEBT SERVICINGDEVELOPING COUNTRIESDEVELOPMENT AGENCYDEVELOPMENT BANKDEVELOPMENT POLICYDISPOSABLE INCOMEDISTRIBUTION OF BENEFITSDISTRIBUTION OF INCOMEDIVIDENDSDUMMY VARIABLEDUMMY VARIABLESDURABLESEXPENDITUREEXPENDITURESEXTREME POVERTYEXTREME POVERTY LINESFINANCESFINANCIAL SECTORFINANCIAL SUPPORTFISCAL POLICYFOOD BASKETFOOD PROGRAMSFOOD TRANSFERSGDPGINI COEFFICIENTGOVERNMENT REVENUESGOVERNMENT SPENDINGHEALTH INSURANCEHOUSEHOLD HEADHOUSEHOLD INCOMEHOUSEHOLD SURVEYHOUSEHOLD SURVEYSIDIOSYNCRATIC SHOCKSIMPACT ON POVERTYINCIDENCE ANALYSISINCOMEINCOME DISTRIBUTIONINCOME GROUPINCOME GROUPSINCOME POVERTYINCOME REDISTRIBUTIONINCOME TAXINCOME TAXESINCOMESINEQUALITYINEQUALITY REDUCTIONINSURANCEINTERNATIONAL BANKINTERNATIONAL DEVELOPMENTINTERNATIONAL LABOUR ORGANIZATIONINTERNATIONAL POVERTY LINESINTERNATIONAL STANDARDSLABOR MARKETMACROECONOMIC STABILITYMARKET VALUEMIDDLE-INCOME COUNTRYOUTPUTPARTICIPATION COSTSPENSIONPENSION FUNDPENSIONSPER CAPITA INCOMEPERSONAL INCOMEPOORPOOR HOUSEHOLDSPOVERTY LINEPOVERTY POLICIESPOVERTY PROGRAMSPOVERTY REDUCTIONPRICE SUBSIDIESPRIVATE TRANSFERSPUBLIC SPENDINGREDISTRIBUTIVE EFFECTSREGRESSIVE TAXESREMITTANCESRETURNRURALRURAL PRODUCERSRURAL WORKERSSAFETY NETSMALL BUSINESSSMALL COUNTRYSOCIAL ASSISTANCESOCIAL INSURANCE SYSTEMSOCIAL PROGRAMSSOCIAL PROTECTIONSOCIAL SECURITYSOCIAL SECURITY PROGRAMSSOCIAL SPENDINGSUSTAINABILITY ANALYSISTARGETINGTAXTAX RATETAX RATESTAX REVENUESTAX STRUCTURETAX STRUCTURESTAX SYSTEMTAX SYSTEMSTAXATIONTRANSFER BENEFITSTRANSFER PROGRAMSTRANSFERS IN KINDUNEMPLOYMENTVALUE ADDEDWAGESWorld Bank10.1596/1813-9450-6380