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|z 9781513547046
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|a 1018-5941
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|a Coady, David.
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|a Designing Fiscal Redistribution :
|b The Role of Universal and Targeted Transfers /
|c David Coady, Nghia-Piotr Le.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2020.
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|a 1 online resource (27 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a There is a growing debate on the relative merits of universal and targeted social assistance transfers in achieving income redistribution objectives. While the benefits of targeting are clear, id est, a larger poverty impact for a given transfer budget or lower fiscal cost for a given poverty impact, in practice targeting also comes with various costs, including incentive, administrative, social and political costs. The appropriate balance between targeted and universal transfers will therefore depend on how countries decide to trade-off these costs and benefits as well as on the potential for redistribution through taxes. This paper discusses the trade-offs that arise in different country contexts and the potential for strengthening fiscal redistribution in advanced and developing countries, including through expanding transfer coverage and progressive tax financing.
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|a Mode of access: Internet
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|a Le, Nghia-Piotr.
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|a IMF Working Papers; Working Paper ;
|v No. 2020/105
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2020/105/001.2020.issue-105-en.xml
|z IMF e-Library
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