Reflections On Distributional Considerations and the Public Finances

The plan of this paper is first, to examine some evidence on the distribution of the tax burden among income groups in a few countries. Second, we will extend this analysis to cover the "allocable" parts of government expenditures. The broad conclusion to emerge from these two exercises is that on the whole, tax and expenditure policy can plausibly have only a modest influence on a country's distribution of income, with expenditure policy being the more potent of the two.Working Paper Number 04-41

Observações sobre as principais metas do processo de planejamento

É da maior importância enfatizar de início a natureza múltipla das metas perseguidas e o complexo de realidades que deve ser reconhecido e/o u superado para atingi-las