transfers: poverty after taxes and cash transfers is higher than market income poverty …Guatemala is one of the most unequal countries in Latin America and has the highest incidence of poverty. The … the 2009-2010 National Survey of Family Income and Expenditures shows that taxes and transfers do almost nothing to reduce …

incidence analysis for 28 low and middle income countries reveals that, although fiscal systems are always equalizing, that is … not always true for poverty. In Ethiopia, Tanzania, Ghana, Nicaragua, and Guatemala the extreme poverty headcount ratio is …-poor (i.e., the per capita transfer declines with income) in almost all countries, pro-poor secondary school spending is less …

Whether the poor are helped or hurt by taxes and transfers is generally determined by comparing income distributions … poverty gap can be decomposed into our axiomatic measures of fiscal impoverishment and gains. We also establish dominance … reform, for a range of possible poverty lines. We illustrate using Brazilian data …

We apply a standard tax-and-benefit-incidence analysis to estimate the impact on inequality and poverty of direct taxes …, indirect taxes and subsidies, and social spending (cash and food transfers and in-kind transfers in education and health). The … on the country. When in-kind transfers in education and health are added, however, the bottom six deciles are net …

middle class either. We define them as the vulnerable “strugglers”, people living in households with daily income per capita … between $4 and $10 (at constant 2005 PPP dollar). They are well above the international poverty line, but still vulnerable to … falling back into poverty and hence not part of the secure middle class. In a first step, we use long-term growth projections …

taxes, subsidies and transfers (excluding spending on education and health) is higher than market income poverty, even …Using standard fiscal incidence analysis, this paper estimates the impact of fiscal policy on inequality and poverty in … policy reduces poverty in nine countries. However, in Brazil, Bolivia, Guatemala and Honduras, the incidence of poverty after …