In the context of a sharp rise in the incidence of poverty and increasing inequality since the end of the last decade, a major tax reform was put into place in mid-2007 with the explicit goals of promoting both greater efficiency and equity in the Uruguayan tax system. Overall, the reform...

This article analyzes the impact of PANES, a temporary social assistance program carried out in Uruguay between 2005 and 2007, on school attendance and child labour for children aged 14 to 17. We explore three potential explanatory channels: labour market outcomes, household income and awareness...

This document reflects the technical cooperation between Ministerio de Industria, Energía y Minería (MIEM) and Instituto de Economía, with de objective of providing technical support for the design of a subsidy for the consumption of certain basic services, such as electricity and water,...

En este trabajo evaluamos un esquema redistributivo alternativo para Uruguay. Concretamente analizamos los impactos que en términos de equidad y eficiencia tendría la sustitución del nuevo sistema de transferencias condicionadas (asignaciones familiares AFAM) y de los impuestos directos...

This paper studies the optimal taxation of bequests in a model in which agents have heterogeneous preferences over their consumption and the net-of-tax bequest received by their heir. The bequest left by an individual depends on both her degree of altruism and the bequest received from her...

We evaluate the global welfare consequences of increases in mortality and poverty generated by the Covid-19 pandemic. Increases in mortality are measured in terms of the number of years of life lost (LY) to the pandemic. Additional years spent in poverty (PY) are conservatively estimated using...

The COVID-19 pandemic has brought about massive declines in well-being around the world. This paper seeks to quantify and compare two important components of those losses - increased mortality and higher poverty—using years of human life as a common metric. The paper estimates that almost 20...

I derive poverty indices taking into account both the absolute and relative aspects of income well-being. The trade-off made by the social planner between those two aspects is captured at individual level by a well-being ordering. This ordering evaluates the well-being of an agent based on her...