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...

In this paper we analyze the impact an emergency social assistance program, PANES, on school attendance and child labour. The program was carried out in Uruguay from April 2005 to December 2007. Specifically, we analyze the effects of the cash transfer component of the plan (Ingreso Ciudadano),...

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 research estimates the impact of Plan Ceibal in students’ achievement at public primary school in Uruguay. Plan Ceibal is the first national model of One Laptop per Child (OLPC) which is being carried out in Uruguay since 2007 in some provinces, but reached national scale during 2009. The...

During the last decades, there has been a process of intense changes in the global trade integration. Uruguay has not been outside of these changes, particularly from the 1990s. The impact evaluation of trade on labor market outcomes, poverty and income distribution is a relatively recent...

In this research we evaluate an alternative redistributive scheme for Uruguay. Specifically,we analyze the impacts on equity and efficiency of substituting the new conditional cash transfer program (Asignaciones Familiares – AFAM-) and direct taxes (personal income tax–IRFP-) by a negative...

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...

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...