世界银行-约旦的财政政策、贫困和不平等：税收和公共支出的作用（英）-2024.3_市场营销策划_20.docx

PaUO1.nnValnsoosQ.2-qndPZ'OfnValnsoosQ.2-qndPolicyResearchWorkingPaper10732FiscalPolicy,PovertyandInequalityinJordanTheRoleofTaxesandPublicSpending1.CmraRodri印e<MattheivWai-PoiworldBankgroupPovertyandEquityGlobalPracticeMarch2024PolicyRESEARcHWorkingPaper10732AbstractAnalysingwhobenefitsfromdifferenttaxesandspendingisimportanttounderstandhowfiscalpolicyisaffectingpovertyandinequalityinJordan.ThisstudytraceshowtheJordanianfiscalsystemaffectsdifferenthouseholds,whilepayingincometaxandGSTandbenefitingfromsocialassistance,andservices,suchas,cashtransfers,electricityandwatersubsidies,educationandhealth.Thestudyfindsthatjordan,scurrentfiscalsystemismodestlyprogressive,butmorecouldbeachieved.Inequality,asmeasuredbytheGiniIndex,falls5.8pointsbetweenhouseholdmarketincomesandpost-fiscalincomes(afterpayingincomeandconsumptiontaxesaswellasreceivinggovernmenttransfersandsubsidizedserices).Whenconsideringonlymonetarytaxesandbenefits(thatis,excludingnon-casheducationandhealthservices),inequalityfallsbyonly2.6pointsandpovertywouldbealmostthesameastheofficialPoVCrtyrate.Nonetheless,therecentexpansionofsocialassistanceprogramsismakingJordan,sfiscalpoliciesmoreequalizingandthereisscopeforotherreformswhichwouldbothclosethefiscalgapwhilefurderreducingPOVertyandinequality.ThispaperisaproductofthePoVCrtyandEquityGlobalPractice.ItispartofalargereffortbytheWorldBanktoprovideopenaccesstoitsresearchandmakeacontributiontodevelopmentpolicydiscussionsaroundtheworld.PolicyResearchWorkingPapersarealsopostedontheWebatTheauthorsmaybecontactedatlrodrigiieztakworldbank.organdmwaipoiwoHdbank.org.TbcPoiityRese<rcbWoriungPaperSeriesdisseminatesU)efindingofnorkhiprocesstoencouragetheexCban.ofideasaboutda>elopnentissues.Anol)jecti>eoftheseriesisto妒tbefindingoutquickly,eveniftbepresentationsarelessthanfullyf)olisbed.Thepaperscanythenamesoft!)tauthorsandshouldbecitedaccordingly.Tbefinding,interpretations,andconclusionsexpressedinthispaperareenfirefythose可theauthors.TheydonotnecrssarilyrrprvstrnttbeviewsoftbeInleniationalbankforReconstructionandDevtiopMenl/WorldBankanditsa0iiatedorganisation/,orthoseoftbeFixeeNthvDinctorsoftbeWorldBankortbepvmmentstheyrepresent.ProducedbytheResearchSupportTeamFiscalPolicy,PovertyandInequaIityinJordanTheRoleofTaxesandPublicSpending1.auraRodriguez(kodriaueztakwOrldbank.org,Economist,PovertyandEquityGlobalPractice)andMatthewWai-Poi(mwaipoiwOrldbank.001.eadEconomist,PovertyandEquityGlobalPractice).TheauthorsaregratefulforpeerreviewcommentsfromVibhutiMendiratta,SaileshTiwariandMarijnVerhoeven,aswellasfromJaimedePiniesonbehalfofMNADEQualityTeam.ThispaperwaspreparedasatechnicalbackgroundpaperfortheJordanFiscalPublicExpenditureReviewandaccompaniesthepolicysummarypublishedasRodriguezandWai-Poi(2021):reportsdocumentdetail113451615905549990fiscal-policv-povertv-and-inequalitv-in-iordan-the-role-of-taxes-and-public-spending-policv-summarv1.auraRodriguezandMatthewWai-PoiJE1.:D31,H22,138ExecutiveSummaryFiscalpolicyispotentiallyoneofthemostpowerfultoolsgovernmentshaveforreducingpovertyandinequality,butnotallhouseholdsareaffectedinthesameway.Fiscalpolicyhowpublicrevenueisgeneratedthroughdifferenttaxesandhowitisspentcangeneratesizeableimpactsonpovertyandinequality.Howmuchincometaxaworkerpaysdependsuponhowmuchtheyearn,whatdeductionstheycanclaimandoftentheirhouseholdcomposition.HowmuchGSTtheypaydependsuponwhattheyspendupon.Andthepriceofwhattheybuydependsuponthetaxesontheinputstoproduction.Atthesametime,poorerandmorevulnerablehouseholdsmaybenefitfromsocialprotectionbutlessfrominvestmentsintertiaryeducationwhichtheirchildrenmaynotattend.AnalysingwhobenefitsfromdifferenttaxesandspendingisimportanttounderstandhowfiscalpolicyisaffectingpovertyandinequalityinJordan.ThisstudytraceshowtheJordanianfiscalsystemaffectsdifferenthouseholds,whilepayingincometaxandGSTandbenefitingfromsocialassistance,andservices,suchas,electricityandwatersubsidiesandeducationandhealth.Jordan'scurrentfiscalsystemismodestlyprogressive,butmorecouldbeachieved.Wecomparehouseholdinequalitybasedontheirmarketincomesonlywithpost-fiscalincomes(afterpayingincomeandconsumptiontaxesaswellasreceivinggovernmenttransfersandsubsidisedservices).Onthisbasis,inequalityfalls5.8pointsasmeasuredbytheGiniIndex,from35.1to29.5points.Whenweconsideronlymonetarytaxesandbenefits(thatis,excludingnon-casheducationandhealthservices),inequalityfallsbyonly2.6points.Moreover,povertywouldbealmostthesameastheofficialpovertyrateifconsumptiontaxesandindirectsubsidieswereconsidered.Wealsoexamineadatabaseof47countrieswiththedegreeOfinequalityreductionfromfiscalpolicyandfindthatJordanisrankedinthebottomhalf,being25thfromthetopconsideringonlycashtaxesandbenefitsandinthesamerankifwealsoincludeeducationandhealth.Nonetheless,therecentexpansionofsocialassistanceprogramsismakingJordan,sfiscalpoliciesmoreequalising.In2019,Jordanintroducedacomplementaryprogram(TakafuI)tothemainsocialassistanceprogram(NationalAidFundorNAF).Takafulexpandedin202