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

Find out more about the Commitment to Equity Project here.

LATEST SITE UPDATES

All Events

Upcoming Events

Coronavirus in Latin America: Policy Effects on Human Rights in Northern Triangle

View Full Event Description

Advanced registration required.

The third webinar in our series Coronavirus in Latin America, we explore the impact COVID-19 has had on human rights in Central America. With the spread of the virus throughout Central America, where food sovereignty and a decimated healthcare system are already a problem, how are governments, community groups and hospitals responding to the pandemic? Join us for an informal conversation with Noah Bullock, Executive Director and Osvaldo Lapuente Country Director of Cristosal a human rights organization working in El Salvador, Guatemala and Honduras with these and many other issues. The panel will be moderated by Stone Center for Latin American Studies PhD candidate, José Nico Cabrera Schneider.

Cristosal
Founded in 2000 as a partnership between Anglican churches in El Salvador and the United States, Cristosal has since 2010 expanded its reach and reputation as one of the leading human rights organizations in the Northern Triangle of Central America. In 2017, Cristosal was selected by USAID to implement a regional project focused on forced migration which expanded Cristosal’s organizational reach into Guatemala and Honduras.

Click here to register.

Kaqchikel Langauge Table

View Full Event Description

Join Kaqchikel professors, native speakers, and fellow students from across the country for an hour of language practice and networking.

For more information see the attached flyer:
Kaqchikel_Language_Table_4-1596189342.pdf

Online Summer Book Group for K-12 Educators

View Full Event Description

For pre-service, early career and veteran teachers who love reading and learning through literature who want to explore award-winning books for the middle and early high school classrooms. Join us as we read four books that explore stories of coming-of-age from multiple perspectives. Participants will receive a copy of each book and participate in an open discussion with other K-12 educators. We will launch the book group with The Other Half of Happy. The group will meet online and explore the real story behind this award-winning book with the author Rebecca Balrcárcel. Join us this summer as we discover new stories and books for your classroom.

Register here for $15 (includes all 4 books).

All online Zoom meetings are at 7:00 PM CST.

SCHEDULE

Sponsored by the Stone Center for Latin American Studies and AfterCLASS at Tulane University. For more information, please email crcrts@tulane.edu.

Central America, People and the Environment Educator Institute 2021

View Full Event Description

This summer educator institute is the third institute in a series being offered by Tulane University, The University of Georgia and Vanderbilt University. This series of institutes is designed to enhance the presence of Central America in the K-12 classroom. Each year, participants engage with presenters, resources and other K-12 colleagues to explore diverse topics in Central America with a focus on people and the environment.

While at Tulane, the institute will explore the historic connections between the United States and Central America focusing on indigenous communities and environment while highlighting topics of social justice and environmental conservation. Join us to explore Central America and teaching strategies to implement into the classroom.

Additional details and registration will be available in the late fall 2020. For more information, please email dwolteri@tulane.edu or call 504.865.5164.