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Income Inequality and Poverty in Colombia

其他書名	Part 2. The Redistributive Impact of Taxes and Transfers
出版	OECD, 2013
URL	http://books.google.com.hk/books?id=zf860QEACAAJ&hl=&source=gbs_api

註釋Demonstrates that income inequality in Colombia has declined since the early 2000s but remains very high by international standards. Shows that while most of the inequality originates from the labour market, wealth - and thus capital income - is also highly concentrated and the tax and transfer system has little redistributive impact. Shows also that the tax-to-GDP ratio remains low, and that consumption taxes, which tend to be regressive, account for the bulk. Demonstrates that the progressivity of income taxes had been undermined by generous tax reliefs, which benefit the well-off most and increase tax avoidance opportunities. Argues that the tax system should be reformed to enhance progressivity and raise more revenue which could be used to expand social policies. Shows also that cash transfers to households are small and dominated by non-redistributive schemes such as contributory pensions. Notes also that education coverage has increased steadily but quality and equity in access at the tertiary level remain important issues. Demonstrates that though significant progress has been made towards universal health coverage, the financing and organisation of the health care system could be improved to raise the quality of care and reduce adverse incentives to remain in the informal sector.