Inequality and fiscal policy

This collection of articles explains the link between economic performance and inequality, combining theory, econometrics and case studies, and looking at both taxes and expenditures. The questions are investigated in a huge range of circumstances - both developed and developing countries, at the national and subnational levels. Leading experts address the distributional effects of an array of fiscal instruments. Country studies (on the Netherlands, China, India, Republic of Congo and Brazil) demonstrate the diversity of challenges across countries and their differing capacities to use fiscal policy to redistribution. The book is divided into 6 parts: (I) Trends in income inequality and the restributive role of fiscal policy; (II) Alternative measures of inequality and their implications for fiscal policy; (III) Fiscal consolidation and income inequality; (IV) Tax policy and inequality; (V) Expenditure policy and inequality and (VI) Country case studies.

Fiscal policy and income inequality : an overview / Benedict Clements, Ruud de Mooij, Maura Francese, Sanjeev Gupta, and Michael Keen -- The IMF and income distribution / Benedict Clements, Vitor Gaspar, Sanjeev Gupta, and Tidiane Kinda -- Inequality and fiscal redistribution in advanced economies / David Coady, Ruud de Mooij, and Baoping Shang -- Fiscal redistribution in developing countries : overview of policy issues and options / Francesca Bastagli, David Coady, and Sanjeev Gupta -- Poverty and distribution : thirty years ago and now / Ravi Kanbur -- Functional income distribution and its role in explaining inequality / Maura Francese and Carlos Mulas-Granados -- The wealth of nations : stylized facts and options for taxation / Luc Eyraud -- Fiscal consolidation and inequality in advanced economies : how robust is the link? / Davide Furceri, João Tovar Jalles, and Prakash Loungani -- Fiscal consolidation and income inequality / Stefania Fabrizio and Valentina Flamini -- International corporate tax spillovers and redistributive policies in developing countries / Ruud de Mooij, Thornton Matheson, and Roberto Schatan -- Taxing immovable property : revenue potential and implementa…