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1、PaUO1.nnValnsoosQ.2-qndPZOfnValnsoosQ.2-qndPolicyResearchWorkingPaper10732FiscalPolicy,PovertyandInequalityinJordanTheRoleofTaxesandPublicSpending1.CmraRodri印eMattheivWai-PoiworldBankgroupPovertyandEquityGlobalPracticeMarch2024PolicyRESEARcHWorkingPaper10732AbstractAnalysingwhobenefitsfromdifferentt
2、axesandspendingisimportanttounderstandhowfiscalpolicyisaffectingpovertyandinequalityinJordan.ThisstudytraceshowtheJordanianfiscalsystemaffectsdifferenthouseholds,whilepayingincometaxandGSTandbenefitingfromsocialassistance,andservices,suchas,cashtransfers,electricityandwatersubsidies,educationandheal
3、th.Thestudyfindsthatjordan,scurrentfiscalsystemismodestlyprogressive,butmorecouldbeachieved.Inequality,asmeasuredbytheGiniIndex,falls5.8pointsbetweenhouseholdmarketincomesandpost-fiscalincomes(afterpayingincomeandconsumptiontaxesaswellasreceivinggovernmenttransfersandsubsidizedserices).Whenconsideri
4、ngonlymonetarytaxesandbenefits(thatis,excludingnon-casheducationandhealthservices),inequalityfallsbyonly2.6pointsandpovertywouldbealmostthesameastheofficialPoVCrtyrate.Nonetheless,therecentexpansionofsocialassistanceprogramsismakingJordan,sfiscalpoliciesmoreequalizingandthereisscopeforotherreformswh
5、ichwouldbothclosethefiscalgapwhilefurderreducingPOVertyandinequality.ThispaperisaproductofthePoVCrtyandEquityGlobalPractice.ItispartofalargereffortbytheWorldBanktoprovideopenaccesstoitsresearchandmakeacontributiontodevelopmentpolicydiscussionsaroundtheworld.PolicyResearchWorkingPapersarealsopostedon
6、theWebatTheauthorsmaybecontactedatlrodrigiieztakworldbank.organdmwaipoiwoHdbank.org.TbcPoiityReseelopnentissues.Anol)jectieoftheseriesisto妒tbefindingoutquickly,eveniftbepresentationsarelessthanfullyf)olisbed.Thepaperscanythenamesoft!)tauthorsandshouldbecitedaccordingly.Tbefinding,interpretations,and
7、conclusionsexpressedinthispaperareenfirefythose可theauthors.TheydonotnecrssarilyrrprvstrnttbeviewsoftbeInleniationalbankforReconstructionandDevtiopMenl/WorldBankanditsa0iiatedorganisation/,orthoseoftbeFixeeNthvDinctorsoftbeWorldBankortbepvmmentstheyrepresent.ProducedbytheResearchSupportTeamFiscalPoli
8、cy,PovertyandInequaIityinJordanTheRoleofTaxesandPublicSpending1.auraRodriguez(kodriaueztakwOrldbank.org,Economist,PovertyandEquityGlobalPractice)andMatthewWai-Poi(mwaipoiwOrldbank.001.eadEconomist,PovertyandEquityGlobalPractice).TheauthorsaregratefulforpeerreviewcommentsfromVibhutiMendiratta,Sailesh
9、TiwariandMarijnVerhoeven,aswellasfromJaimedePiniesonbehalfofMNADEQualityTeam.ThispaperwaspreparedasatechnicalbackgroundpaperfortheJordanFiscalPublicExpenditureReviewandaccompaniesthepolicysummarypublishedasRodriguezandWai-Poi(2021):reportsdocumentdetail113451615905549990fiscal-policv-povertv-and-ine
10、qualitv-in-iordan-the-role-of-taxes-and-public-spending-policv-summarv1.auraRodriguezandMatthewWai-PoiJE1.:D31,H22,138ExecutiveSummaryFiscalpolicyispotentiallyoneofthemostpowerfultoolsgovernmentshaveforreducingpovertyandinequality,butnotallhouseholdsareaffectedinthesameway.Fiscalpolicyhowpublicreven
11、ueisgeneratedthroughdifferenttaxesandhowitisspentcangeneratesizeableimpactsonpovertyandinequality.Howmuchincometaxaworkerpaysdependsuponhowmuchtheyearn,whatdeductionstheycanclaimandoftentheirhouseholdcomposition.HowmuchGSTtheypaydependsuponwhattheyspendupon.Andthepriceofwhattheybuydependsuponthetaxe
12、sontheinputstoproduction.Atthesametime,poorerandmorevulnerablehouseholdsmaybenefitfromsocialprotectionbutlessfrominvestmentsintertiaryeducationwhichtheirchildrenmaynotattend.AnalysingwhobenefitsfromdifferenttaxesandspendingisimportanttounderstandhowfiscalpolicyisaffectingpovertyandinequalityinJordan
13、.ThisstudytraceshowtheJordanianfiscalsystemaffectsdifferenthouseholds,whilepayingincometaxandGSTandbenefitingfromsocialassistance,andservices,suchas,electricityandwatersubsidiesandeducationandhealth.Jordanscurrentfiscalsystemismodestlyprogressive,butmorecouldbeachieved.Wecomparehouseholdinequalityba
14、sedontheirmarketincomesonlywithpost-fiscalincomes(afterpayingincomeandconsumptiontaxesaswellasreceivinggovernmenttransfersandsubsidisedservices).Onthisbasis,inequalityfalls5.8pointsasmeasuredbytheGiniIndex,from35.1to29.5points.Whenweconsideronlymonetarytaxesandbenefits(thatis,excludingnon-casheducat
15、ionandhealthservices),inequalityfallsbyonly2.6points.Moreover,povertywouldbealmostthesameastheofficialpovertyrateifconsumptiontaxesandindirectsubsidieswereconsidered.Wealsoexamineadatabaseof47countrieswiththedegreeOfinequalityreductionfromfiscalpolicyandfindthatJordanisrankedinthebottomhalf,being25t
16、hfromthetopconsideringonlycashtaxesandbenefitsandinthesamerankifwealsoincludeeducationandhealth.Nonetheless,therecentexpansionofsocialassistanceprogramsismakingJordan,sfiscalpoliciesmoreequalising.In2019,Jordanintroducedacomplementaryprogram(TakafuI)tothemainsocialassistanceprogram(NationalAidFundorNAF).Takafulexpandedin202
