世界银行-重新审视哥伦比亚财政政策的分配影响（英）-2023.7-91页_1mb

The study analyzes Colombia's fiscal policy impacts on poverty and inequality using 2021 data. Key findings:

Impacts on Poverty and Inequality

• The fiscal system reduces Gini from 0.543 to 0.505 and total poverty from 42.1% to 40.1%.
• Direct taxes and transfers make the strongest redistributive contributions.
• Indirect taxes (VAT etc.) are regressive, while subsidies disproportionately benefit higher income households.
• Education and health spending significantly reduces inequality.

Progressivity

• Income tax is progressive but insufficient in its redistributive impact.
• Unconditional transfers (Ingreso Solidario, VAT refund) have high progressivity.
• Fuel subsidies show lower progressivity at the upper income deciles.

Methodological Innovation

• First to incorporate tax data with household surveys to adjust calculations for high-income households.

Policy Recommendations

• Reduce tax exemptions and deductions.
• Improve targeting of social programs and subsidies.
• Enhance progressivity of in-kind transfers (education, health).
• Retail ongoing reforms were aimed at improving fiscal equity.