Find the conference agenda here. The conference presentations are available below.
How are taxes and benefits shared across citizens and generations? How can the structure of taxes and of public expenditure be designed so they are an effective instruments to foster more dynamic and equitable societies?
Poverty has declined significantly over the past few decades, but 2.5 billion people continue to live in poverty and 1.2 billion in extreme poverty. Meanwhile, access to adequate nutrition, good health services, quality education and other basic services remains very uneven.
In this context, a critical development challenge many countries have to address is to make their fiscal policies effective in accelerating poverty reduction and promoting equity.
Fiscal incidence analysis is one approach to comprehensively assess how taxation and public expenditures affect income inequality, poverty, and different socioeconomic groups. However, incidence analysis is quite complex in practice given the limitations in existing information, the importance of taking into account behavioral responses, and the ambiguity surrounding the definition of concepts.
The Third World Bank Conference on Equity, co-organized with Tulane University, aims to collect the views of leading experts on methodological good practices and state-of-the-art approaches.
Fiscal Policy and Inequality: Keynote Address. Kaushik Basu, World Bank
Globalization, Poverty and Inequality. Basu, 2006
Globalization and Development. Basu, 2002
Session 1: Fiscal Incidence Analysis: Theory and Practice
Fiscal Incidence Analysis in Theory and Practice. Nora Lustig, Tulane University
The Distributional Impact of Fiscal Policy. Stephen Younger, Ithaca College
Session 2: Identifying the Economic Incidence of Taxes
Some Thoughts on Incidence Analysis. James Alm, Tulane University
Assessing the Incidence of Taxation. David Phillips, Institute for Fiscal Studies
Decisions Needed for Development of Tax Burden Estimates. Sally Wallace, Georgia State University
Session 3: Contributory Pensions and Other Benefits
Contributory Pensions and Other Benefits. Carola Pessino, Universidad del CEMA
Session 4: Direct Transfers and Subsidies
Measuring the Incidence of Fuel Subsidies. Benedict Clements, International Monetary Fund
Redistribution and Transfers in Europe and Central Asia. Kathy Lindert, World Bank
Presentation at 2013 World Bank Conference on Equity. Jacob Ricker-Gilbert, Purdue University
Session 5: In-Kind Transfers: Health, Education and Food
In-Kind Transfers (With Some References to Food). John Scott, CIDE.
Distributional Impact of Fiscal Policy: In-Kind Benefits. Ian Preston, University College London and Institute for Fiscal Studies
Session 6: Infrastructure and Public Order
Who Benefits From Utility Subsidies? Quentin Wodon, World Bank
The Economic Incidence of Infrastructure Spending. Dominique van de Walle, World Bank
Distributional Impact of Fiscal Policy: Public Order and Safety. Cormac O'Dea, Institute for Fiscal Studies