Roger Thayer Stone Center For Latin American Studies

Tulane University

Fiscal Incidence, Fiscal Mobility and the Poor- A New Approach

Working Document: Fiscal Incidence, Fiscal Mobility and the Poor- A New Approach
by Lustig, Nora and Sean Higgins
April 2012

Abstract
Taxes and transfers can have significant impacts on poverty and inequality. All standard measures are by definition anonymous in the sense that we do not know the identity of winners and losers. That a given combination of taxes and transfers makes some of the poor poorer, however, may be important information to incorporate into a fiscal incidence analysis. The directional mobility literature provides a useful framework to identify which individuals are adversely/favorably impacted by a particular policy. This paper introduces a “fiscal mobility matrix” to identify winners and losers. We show that taxes and transfers can lower inequality and poverty (including the severity of the poor) but still make a subgroup of the poor worse off. We use Brazilian data to illustrate how indirect taxes make around 11 percent of the non-poor poor, 15 percent of the moderate poor extremely poor and 4 percent of the extremely poor “ultra-poor” despite any cash transfers they receive, even when standard poverty and inequality indicators decline and overall taxes are progressive.

Fiscal Incidence, Fiscal Mobility and the Poor- A New Approach, Updated April 2012

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Graduate Student Writing Group

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Weekly structured writing sessions for Latin Americanist graduate students in all departments. Students, who arrive with a project and a goal, work in communal silence during two 45 minute blocks separated by a 10-minute coffee break. All meetings will be held in the Latin American Library Seminar Room. Co-sponsored by the Stone Center and the Latin American Library.

Latin American Writers Series: Alberto Barrera Tyszka

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Ecuadorian writer and Tulane Visiting Scholar Gabriela Alemán interviews Venezuelan writer Alberto Barrera Tyszka about his life, interests, and influences. Their discussion will be followed by an open Q&A and an informal reception. This event will be held in Spanish.

About the Latin American Writers Series

This series brings together Latin America’s most representative creative voices and the editorial entrepreneurs that publish them. By way of interviews conducted by renowned Ecuadorian writer Gabriela Alemán and presentations of various editorial missions, the guests will shed light on a literary world shaped by the contemporary issues of the continent. Moving forward, their conversations will comprise the centerpiece of a digital archive that introduces their ideas to a global audience.

Este serie reúne a los autores más representativos de la escritura continental y los editores que los publican. A través de entrevistas con la reconocida escritora ecuatoriana Gabriela Alemán y presentaciones de proyectos editoriales, los invitados explorarán los vínculos entre el mundo literario y la realidad continental. Sus conversaciones se convertirán después en el eje de un archivo digital que busca llevar estas ideas a un público global.

About the Author

Born in Caracas, Alberto Barrera Tyszka has published over a dozen works of poetry, short story, chronicle, novel, and biography. His most recent publications include the novels Patria o Muerte (2015) and Rating (2011), the poetic anthology La inquietud (2013), the collection of chronicles Un país a la semana (2013), and the short story collection Crímenes (2009). In 2005, he collaborated with Cristina Marcano to write the definitive biography of Hugo Chávez, Hugo Chávez sin uniforme: una historia personal (2005). Patria o muerte won the 2015 Premio Tusquets de Novela, and his novel La enfermedad, translated into English as The Sickness (2010), received the 2006 Herralde Award. Barrera also writes for television and has scripted soap operas for Venezuelan, Mexican, Colombian, and Argentinian networks.

Pan-American Life in New Orleans: Exhibition Opening and Reception

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Pan-American Life Insurance Group and The Latin American Library at Tulane University cordially invite you to an exhibit opening and reception to unveil the Pan-American Life Insurance Group (PALIG) Collection. The PALIG Collection, generously donated to The Latin American Library, documents the company’s 109 years connecting New Orleans with Latin America. The exhibit will feature photographs, manuscripts, and other materials from the PALIG archives as well as other holdings from the LAL that shed light on the long history of commercial and cultural ties between New Orleans and Latin America.

See the LAL Facebook page for more details and updates: https://www.facebook.com/events/454592075187553/

Bate papo!: Portuguese Conversation Hour

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A weekly hour of Portuguese conversation and tasty treats hosted by Prof. Megwen Loveless. All levels are welcome!

The theme for this semester will be Passion Fruit. So bring your sweet tooth to try this week’s homemade delicacy: Bala de maracujá.

Latin American Writers Series Fall 2019 Book Display

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The Latin American Library has put together a display of books written by authors participating in the Fall 2019 Latin American Writers Series: Luis Negrón, Power Paola, Alberto Barrera Tyszka, and Gabriela Weiner. All books on display are available for check out. When you visit, be sure to grab a free bookmark commemorating the series!

Café con Alberto Barrera

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The Stone Center invites you to Café con Alberto Barrera. This intimate meet and greet will be an opportunity to connect with Barrera, an influential writer and thinker from Venezuela. In addition to his creative work as a poet and novelist, he has co-authored, with journalist Cristina Marcano, Hugo Chávez sin uniforme: una historia personal, the first biography written on this controversial figure. He has also penned Alta Traición and Un país a la semana, two texts that chronicle the tumultuous political landscape in the Venezuela of recent years. Barrera will be answering questions about his non-fiction work during this casual conversation with faculty and students.