Documents et rapports

Participation in Pension Programs in Low- and Middle-Income Countries (anglais)

Low- and middle-income countries are aging rapidly but stagnation of growth in participation in pension programs, due to widespread informal employment, presents a major fiscal challenge. Some claim that...

Social Insurance for Gig Workers : Insights from a Discrete Choice Experiment in Malaysia (anglais)

The rise of “gig” or digital platform work globally has led to both enthusiasm for its potential to create lucrative employment for large numbers of people, as well as concern about its implications for...

Assessing the Effects of Fiscal Policies on Poverty and Inequality : The Case of Uruguay (anglais)

This study looks at the redistributive effects of fiscal policy -- in particular of direct taxation and expenditures -- in Uruguay. This fiscal incidence analysis applies a widely recognized methodology...

Historias Laborales y Densidad de Cotizaciones al Sistema de Pensiones de Uruguay (espagnol)

Fiscal Incidence in Ukraine : A Commitment to Equity Analysis (anglais)

The paper employs the Commitment to Equity framework to present a first attempt at a comprehensive fiscal incidence analysis for Ukraine, encompassing the revenue and expenditures components of the fiscal...

What are the effects of expanding a social pension program on extreme poverty and labor supply ? evidence from Mexico's pension program for the elderly (anglais)

In 2013, Mexico's Social Pension Program for the Elderly was expanded by changing its eligibility threshold from age 70 to age 65. Using pooled cross-sectional data from Mexico's National Household Income...

The distributional impact of taxes and transfers : evidence from eight low- and middle-income countries (anglais)

In addition to its impact on economic growth and macroeconomic stability, fiscal policy affects the distribution of income across households and individuals through the use of taxes and expenditures. As...

The impact of fiscal policy on inequality and poverty in Chile (anglais)

This paper applies a comprehensive tax-benefit incidence analysis to estimate the distributional effects of fiscal policy in Chile in 2013. Four results are indicative of an overall positive net effect...

The impact of fiscal policy on inequality and poverty in Chile (anglais)

This paper applies a comprehensive tax-benefit incidence analysis to estimate the distributional effects of fiscal policy in Chile in 2013. Four results are indicative of an overall positive net effect...

World development report 2017 : Domestic resource mobilization and the poor (anglais)

At the UN General Assembly of September 2015, countries around the world committed to the Sustainable Development Goals (SDGs). By 2030, counties committed to attain poverty and hunger eradication, healthy...

Beyond contributory pensions : fourteen experiences with coverage expansion in Latin America (anglais)

Latin America's population is aging, and many among the growing elderly population are not protected by traditional pension schemes. In response, policy makers have been reevaluating their income protection...

Social spending, taxes and income redistribution in Uruguay (anglais)

How much redistribution does Uruguay accomplish through social spending and taxes? How progressive are revenue collection and social spending? A standard fiscal incidence analysis shows that Uruguay achieves...

A theory of contribution density and implications for pension design (anglais)

Work history and the access to contributory pensions in Uruguay : some facts and policy options (anglais)

Incomplete and highly fragmented work histories threaten to leave many contributors of the pension schemes in Latin America without the minimum pension guarantee or even without access to the ordinary...

Notional accounts : notional defined contribution plans as a pension reform strategy (mongol)

Notional accounts are designed to mimic a defined contribution plan, where the pension depends on contributions and investment returns. (For this reason, they are sometimes called notional, defined-contribution...