Peru - Selected Issues in Fiscal Policy : Taxation and Equity
This report takes an in-depth look, from a policy perspective, at the trade-offs between increasing tax collection and improving the equity of the fiscal system. As part of this effort, the report places the Peruvian tax system in an international...
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World Bank, Washington, DC
2021
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| Online Access: | http://documents.worldbank.org/curated/undefined/378471630384987203/Peru-Selected-Issues-in-Fiscal-Policy-Taxation-and-Equity http://hdl.handle.net/10986/36221 |
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okr-10986-362212022-07-11T21:04:22Z Peru - Selected Issues in Fiscal Policy : Taxation and Equity Junquera-Varela, Raul Felix Vostroknutova, Ekaterina TAXATION FISCAL POLICY EQUITY TAX REFORM TAX SYSTEM TAX EVASION TAX PROGRESSIVITY EXCISE TAX COLLECTION This report takes an in-depth look, from a policy perspective, at the trade-offs between increasing tax collection and improving the equity of the fiscal system. As part of this effort, the report places the Peruvian tax system in an international context and considers the key challenges the government is facing in its drive to increase revenue. It also conducts qualitative and quantitative analyses of the impact of taxes and transfers on inequality and on the distribution of income. The report then makes several policy proposals that would increase tax collection without jeopardizing equity, and it then simulates the impacts of these changes on collection and equity. This advice spanned the 2012-2014 period, and included research on several tax policy-related issues, such as legal advice on double-taxation treaties and in-depth analyses of tax exemptions. To keep the focus tight, some of the work is not included in this report. Contributions were originally written in Spanish to provide the Ministry of Economy and Finance (MEF) with timely advice on the subject and were discussed with the counterparts during and immediately after its preparation. As a result of prioritizing this process, two teams focused on different areas of research and were able to contribute to the analytical base behind the ongoing tax reform. The report summarizes the main elements of this process and resulting advice. It comes out at the same time as the finance ministry announces the first set of tax reforms that were informed by this work. 2021-09-01T21:02:19Z 2021-09-01T21:02:19Z 2015-06-11 Report http://documents.worldbank.org/curated/undefined/378471630384987203/Peru-Selected-Issues-in-Fiscal-Policy-Taxation-and-Equity http://hdl.handle.net/10986/36221 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work Economic & Sector Work :: Other Public Sector Study Latin America & Caribbean Peru |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
TAXATION FISCAL POLICY EQUITY TAX REFORM TAX SYSTEM TAX EVASION TAX PROGRESSIVITY EXCISE TAX COLLECTION |
| spellingShingle |
TAXATION FISCAL POLICY EQUITY TAX REFORM TAX SYSTEM TAX EVASION TAX PROGRESSIVITY EXCISE TAX COLLECTION Junquera-Varela, Raul Felix Vostroknutova, Ekaterina Peru - Selected Issues in Fiscal Policy : Taxation and Equity |
| geographic_facet |
Latin America & Caribbean Peru |
| description |
This report takes an in-depth look, from
a policy perspective, at the trade-offs between increasing
tax collection and improving the equity of the fiscal
system. As part of this effort, the report places the
Peruvian tax system in an international context and
considers the key challenges the government is facing in its
drive to increase revenue. It also conducts qualitative and
quantitative analyses of the impact of taxes and transfers
on inequality and on the distribution of income. The report
then makes several policy proposals that would increase tax
collection without jeopardizing equity, and it then
simulates the impacts of these changes on collection and
equity. This advice spanned the 2012-2014 period, and
included research on several tax policy-related issues, such
as legal advice on double-taxation treaties and in-depth
analyses of tax exemptions. To keep the focus tight, some of
the work is not included in this report. Contributions were
originally written in Spanish to provide the Ministry of
Economy and Finance (MEF) with timely advice on the subject
and were discussed with the counterparts during and
immediately after its preparation. As a result of
prioritizing this process, two teams focused on different
areas of research and were able to contribute to the
analytical base behind the ongoing tax reform. The report
summarizes the main elements of this process and resulting
advice. It comes out at the same time as the finance
ministry announces the first set of tax reforms that were
informed by this work. |
| format |
Report |
| author |
Junquera-Varela, Raul Felix Vostroknutova, Ekaterina |
| author_facet |
Junquera-Varela, Raul Felix Vostroknutova, Ekaterina |
| author_sort |
Junquera-Varela, Raul Felix |
| title |
Peru - Selected Issues in Fiscal Policy : Taxation and Equity |
| title_short |
Peru - Selected Issues in Fiscal Policy : Taxation and Equity |
| title_full |
Peru - Selected Issues in Fiscal Policy : Taxation and Equity |
| title_fullStr |
Peru - Selected Issues in Fiscal Policy : Taxation and Equity |
| title_full_unstemmed |
Peru - Selected Issues in Fiscal Policy : Taxation and Equity |
| title_sort |
peru - selected issues in fiscal policy : taxation and equity |
| publisher |
World Bank, Washington, DC |
| publishDate |
2021 |
| url |
http://documents.worldbank.org/curated/undefined/378471630384987203/Peru-Selected-Issues-in-Fiscal-Policy-Taxation-and-Equity http://hdl.handle.net/10986/36221 |
| _version_ |
1764484808580268032 |