Social Spending, Taxes and Income Redistribu8on in Colombia. Nora Lus4g; Tulane University, CEQ Director Marcela Meléndez

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1 Social Spending, Taxes and Redistribu8on in Colombia Nora Lus4g; Tulane University, CEQ Director Marcela Meléndez October 18, 13

2 Impact of social spending and taxes on inequality and poverty Gini coefficient for each income concept Net Market Disposable Post-fiscal Final Bolivia Brazil Guatemala México Perú Colombia

3 Impact of social spending and taxes on inequality and poverty Headcount Index $2.5 PPP for each income concept Net Disposable Post-Fiscal Bolivia Brazil Guatemala México Perú Colombia

4 Impact of social spending and taxes on inequality and poverty Headcount Index $4 PPP for each income concept Net Disposable Post-Fiscal Bolivia Brazil Guatemala México Perú Colombia

5 Incidence of taxes and social spending Incidence by decile Deciles per cápita - Max Direct Taxes and Contrib. to SS Net Market Familias en Acción y Adulto Mayor Other Direct Transfer All Direct Transfers Disposable Indirect Subsidies Indirect Taxes Net Indirect Taxes Post-Fiscal In-kind Education In-kind Health Housing and Urban All In-kind Transfers Final 1 121, , , , , , , ,26, ,664, Total

6 Incidence of taxes and social spending Incidence by decile, Brasil. Deciles Direct Taxes and Contributi ons to SS Net Market Noncontributory Pensions Flagship CCT Other Direct Transfers (Targeted or Not) All Direct Transfers Disposable Indirect Taxes Net Indirect Taxes Post-Fiscal In-kind Education In-kind Health All In-kind Transfers Total Final

7 Incidence of taxes and social spending Incidence by socioeconomic group Group: per cápita - Max Population shares y < , < = y < 2.5 1, <= y < 4 162, <= y < 47, <= y < 5 2,37, <= y Total. Direct Taxes and Contrib. to SS Net Market Familias en Acción y Adulto Mayor Other Direct Transfer All Direct Transfers Disposable Indirect Subsidies Indirect Taxes Net Indirect Taxes Post- Fiscal In-kind Education In-kind Health Housing and Urban All Inkind Transfers Final

8 Incidence of taxes and social spending Fiscal mobility matrices groups Disposable groups y < <= y < <= y < 4 4 <= y < <= y < 5 5 <= y Percent of Population y < % 18.% 1.%.%.%.% 5.8% 1.25 <= y < 2.5.% 88.% 11.5%.4%.%.% 11.8% 2.5 <= y < 4.% 1.5% 92.1% 6.4%.%.% 14.% 4 <= y <.%.%.7% 99.1%.2%.% 37.4% <= y < 5.%.%.% 2.2% 97.8%.% 27.7% 5 <= y.%.%.%.% 4.4% 95.6% 3.2% Percent of Population 4.7% 11.7% 14.6% 38.7% 27.3% 3.1%.% groups Post-Fiscal groups y < <= y < <= y < 4 4 <= y < <= y < 5 5 <= y Percent of Population y < %.3%.3%.1%.%.% 5.8% 1.25 <= y < % 71.6% 19.%.5%.%.% 11.8% 2.5 <= y < 4 2.8% 13.2% 71.1% 12.8%.%.% 14.% 4 <= y <.2% 1.4% 7.7% 89.4% 1.2%.% 37.4% <= y < 5.1%.2%.% 9.5% 9.3%.% 27.7% 5 <= y.%.%.%.% 7.8% 92.2% 3.2% Percent of Population 5.6% 12.7% 15.1% 38.% 25.7% 3.%.%

9 Progressivity of taxes and social spending Concentra4on shares of direct and indirect taxes Decile Decile Direct Taxes Indirect Taxes y < < = y < <= y < 4 4 <= y < <= y < 5 5 <= y Socioeconomic Group y < < = y < <= y < 4 4 <= y < <= y < 5 5 <= y Socioeconomic Group Direct Taxes Indirect Taxes

10 Progressivity of taxes and social spending Concentra4on shares of direct and indirect transfers Decile Decile Familias en Acción y Adulto Mayor Indirect Subsidies y < < = y < <= y < 4 4 <= y < <= y < 5 5 <= y Socioeconomic Group y < < = y < <= y < 4 4 <= y < <= y < 5 5 <= y Socioeconomic Group Familias en Acción y Adulto Mayor Indirect Subsidies

11 Progressivity of taxes and social spending In- kind spending distribu4on: Educa4on and health Decile Decile Education Health y < < = y < <= y < 4 4 <= y < <= y < 5 5 <= y Socioeconomic Group y < < = y < <= y < 4 4 <= y < <= y < 5 5 <= y Socioeconomic Group Education Health

12 Progressivity of taxes and social spending In- kind spending distribu4on: Housing Decile Housing y < < = y < <= y < 4 4 <= y < <= y < 5 5 <= y Socioeconomic Group Housing

13 Progressivity of taxes and social spending Concentra4on coeficients and GINI indices Familias en Acción y Adulto Mayor Health Primary Education Spending Pre-school Education Spending Secondary Education Spending Education Indirect Subsidies Other Conditional Cash Transfer Tertiary Education Spending Indirect Taxes Housing Final income* Gini Final income Gini Disponsable income Gini Post-fiscal income Gini Net market income Gini Market income Gini Concentration Coefficient (or Gini when specified)

14 Enhancing the redistribu8ve capacity: where to Look Per capita transfers for poor and nonpoor Social Spending SHARE OF BENEFITS GOING TO EACH INCOME GROUP y < 1.25 y < 2.5 y < 4 4 < y < < y < 5 y > 5 Total Conditional Cash Transfers Familias en Acción y Adulto Mayor Other Conditional Cash Transfer Indirect Subsidies Total In-kind Transfers Total Housing Total Education Pre-school Education Primary Education Secondary Education Tertiary Education Education: all except tertiary Total Health Total Contributory Pensions shares Population shares

15 Enhancing the redistribu8ve capacity: where to Look Coverage of social spending, Colombia Social Spending SHARE OF INDIVIDUALS IN BENEFICIARY HOUSEHOLDS y < 1.25 y < 2.5 y < 4 4 < y < < y < 5 y > 5 Total Conditional Cash Transfers Familias en Acción y Adulto Mayor Other Conditional Cash Transfer Indirect Subsidies Total In-kind Transfers Total Housing Total Education Pre-school Education Primary Education Secondary Education Tertiary Education Education: all except tertiary Total Health Total Contributory Pensions shares Population shares

16 Enhancing the redistribu8ve capacity: where to Look Coverage of social spending, Brasil Social Spending SHARE OF INDIVIDUALS IN BENEFICIARY HOUSEHOLDS y < 1.25 y < 2.5 y < 4 4 < y < < y < 5 y > 5 Bolsa_Familia Special Pensions - Non contributory Pre-school aged children Primary Secondary Non-Tertiary Tertiary Contributory shares Population shares