speed up the decline in inequality levels and reduce poverty. This study presents an exhaustive and comprehensive analysis …

comparable methodology yields the following results. Direct taxes and cash transfers reduce inequality and poverty by nontrivial … at government costs, they reduce inequality in all countries by considerably more than cash transfers, reflecting their …

Fiscal policy can change poverty and inequality substantially or slightly depending on the government’s redistributive … and human capital accumulation, as well as with reducing inequality. The Commitment to Equity Assessment (CEQ) evaluates … independent evaluations. CEQ relies on inequality, poverty and tax and benefit incidence analyses. …

inequality and poverty overall or along ethnic and rural-urban lines. Persistently low tax revenues are the main limiting factor …

Taxes and transfers can have significant impacts on poverty and inequality. All standard measures are by definition … transfers can lower inequality and poverty (including the severity of poverty) but still make a subgroup of the poor worse off … when standard poverty and inequality indicators decline and overall taxes are progressive. …

We apply a standard tax and benefit incidence analysis to estimate the impact on inequality and poverty of direct taxes … extent of inequality reduction induced by direct taxes and transfers is rather small (2 percentage points on average … and Brazil from achieving similar reductions in inequality is not the lack of revenues but the fact that they spend less …