On 29 April 2019, ICTD's Wilson Prichard presented at the UN ECOSOC Meeting, discussing taxation and equity. Find out more about the research: https://www.ictd.ac/theme/tax-welfare-and-inequality/
Sustainability by Design: Assessment Tool for Just Energy Transition Plans
Taxation and Equity by Wilson Prichard
1. International Centre for Tax and Development
www.ictd.ac
International Centre for Tax and Development
www.ictd.ac
Wilson Prichard
Taxation and Equity
Research Director, International Centre for Tax and Development
Associate Professor, Munk School of Global Affairs and Public Policy, University of Toronto
29 April 2019
3. International Centre for Tax and Development
www.ictd.ac
Fiscal policy and poverty reduction
Poverty line $1.9 dollars 2011 PPP/day; change in % and for
the scenario of contributory pensions as deferred income
Source: Jellema, Lustig, and Papelbon (forthcoming).
18.3%
12.8%
7.9% 8.0%
3.7% 2.1% 1.9%
-11.1% -12.4% -12.8% -13.8%
-32.3% -34.0%
-39.1% -39.9%
-49.0%
-63.4%
-85.6%
-18.8%
-100%
-80%
-60%
-40%
-20%
0%
20%
(ranked by poverty reduction in %; poverty line 1.90 dollars 2011PPP/day)
Market income plus pensions to consumable income Average Market income plus pensions to consumable income
4. International Centre for Tax and Development
www.ictd.ac
Weak Personal Income Taxes
Non-OECD Countries OECD Countries
5. International Centre for Tax and Development
www.ictd.ac
Burdens of Small and Informal Taxes
24%
4%
18%
14%
24%
7%
4%
5%
Sierra Leone
Central tax
Local tax
Formal chiefdom
tax
Informal
chiefdom tax
User fees
Informal user
fees
Non state
contributions
Source: Eastern Districts of Sierra Leone - Data from Van den Boogaard, Prichard and Jibao forthcoming.
Kinshasa, Democratic Republic of the Congo – Paler, Prichard, Samii and Sanchez de la Sierra forthcoming
Notas do Editor
As we discuss the possibilities for tax policy to reinforce or address gender inequities, I want to make the case for expanding the lens of our analysis to include informal systems of taxation and local public finance in addition to the more traditional forms of tax that we normally talk about.