税收、支出与公平：国际模式与发展中国家的经验教训（英）2026

TAXES, SPENDINGAND EQUITY: International Patterns and Lessons forDeveloping CountriesPublic Disclosure Authorized Matthew Wai-Poi, Mariano Sosa and Pierre Bachas TAXES, SPENDINGAND EQUITY: International Patterns and Lessons forDeveloping Countries Matthew Wai-Poi, Mariano Sosa and Pierre Bachas1 A verified reproducibility package for this paper is available athttp://reproducibility.workdbank.org, clickherefor direct access. © 2025 International Bank for Reconstruction and Development / The World Bank1818 H Street NWWashington DC 20433Telephone: 202-473-1000Internet:www.worldbank.org This work is a product of the staff of The World Bank with external contributions. The findings,interpretations, and conclusions expressed in this work do not necessarily reflect the views of TheWorld Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data includedin this work and does not assume responsibility for any errors, omissions, or discrepancies in theinformation, or liability with respect to the use of or failure to use the information, methods, processes,or conclusions set forth. The boundaries, colors, denominations, links/footnotes and other informationshown in this work do not imply any judgment on the part of The World Bank concerning the legal statusof any territory or the endorsement or acceptance of such boundaries. The citation of works authoredby others does not mean the World Bank endorses the views expressed by those authors or the contentof their works. Nothing herein shall constitute or be construed or considered to be a limitation upon or waiver of theprivileges and immunities of The World Bank, all of which are specifically reserved. Rights and Permissions The material in this work is subject to copyright. Because The World Bank encourages dissemination ofits knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as longas full attribution to this work is given. Any queries on rights and licenses, including subsidiary rights, should be addressed to World BankPublications, The World Bank Group, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e-mail:pubrights@worldbank.org. TABLEOF CONTENTS Executive Summary 01 1. Introduction: Fiscal Incidence, Data and Methodology03 1.1 Data on taxes and spending and their distributional impacts031.2 Fiscal incidence and the Commitment to Equity Framework (CEQ)061.3 Focus of the paper and its contributions)10 2. Taxes and Spending Reduce Inequality in all Countries to Differing Degrees12 3. Tax and Equity 20 3.1 Richer countries collect more tax revenue with direct taxes comprising an increasingshare203.2 Direct taxes are significantly more progressive than indirect taxes...223.3 ...although indirect taxes are not as regressive as commonly thought243.4 Taxes often have a revenue-progressivity trade-off323.5 Specific direct and indirect taxes can vary in their progressivity33 4. Spending and Equity 36 4.1 Higher revenues in richer countries finance higher education, health and social protection364.2 Spending on energy, agriculture and other subsidies is widespread374.3 Direct transfers are highly progressive; subsidies provide some poor income support,but as greater share goes to richer households394.4 Direct transfers can expand without compromising progressivity, but higher levels ofsubsidies become less equalizing40 5. Progressive Taxes and Spending for Developing Countries43 5.1 Progressive taxes and spending are possible at all income levels435.2 VAT and Direct Transfers Play a Central Role44 6. References 47 ES. EXECUTIVE SUMMARY Taxes and public spending underpin the basic administration of government and finance the human capital andinfrastructure investments needed for economic growth. They can also have a significant and immediate impacton poverty and inequality. The question of how public finance can support longer-term growth objectives whilepromoting equity has become even more important in recent years, given the high fiscal deficits and debt levelsmost countries emerged with in the aftermath of the COVID-19 pandemic. These included the increasing costof debt, the need to restart environmentally sustainable growth while helping households address the learninglosses and other social scars from the pandemic. This paper examines the global evidence concerning which households pay which taxes and who benefits fromwhat spending – and critically, what the net effect is for different households across the income distribution.The aim is to determine what patterns and lessons emerge for designing progressive fiscal policies. A globaldataset of 96 countries is assembled spanning all regions of the world and all national income levels, groundedin the Commitment to Equity (CEQ) approach to fiscal incidence. Inequality is reduced by the taxes and spending covered in the CEQ framework i