Equity in the public budget

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cepal.bibLevelSección o Parte de un Documento
cepal.callNumberX/C 22(63/97)
cepal.docTypeRevistas
cepal.idSade19972
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngINEQUALITY
cepal.topicEngSOCIAL INVESTMENT/SPENDING
cepal.topicEngPUBLIC INCOME AND EXPENDITURE
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaDESIGUALDAD
cepal.topicSpaINVERSIÓN/GASTO SOCIAL
cepal.topicSpaINGRESOS Y GASTOS PÚBLICOS
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaEngSOCIAL DEVELOPMENT
cepal.workareaEngSTATISTICS
cepal.workareaSpaDESARROLLO ECONÓMICO
cepal.workareaSpaDESARROLLO SOCIAL
cepal.workareaSpaESTADÍSTICAS
dc.contributor.authorMartin, Juan
dc.coverage.spatialEngLATIN AMERICA
dc.coverage.spatialSpaAMERICA LATINA
dc.date.accessioned2014-01-02T18:41:54Z
dc.date.available2014-01-02T18:41:54Z
dc.date.issued1997-12
dc.descriptionIncludes bibliography
dc.description.abstractThis article aims to make a walk-through in the virtual reality of budgetary and fiscal matters in order to identify the possible degrees of freedom to achieve a higher level of convergence between the public discourse on equity and the real content of public policies aimed at that goal. To this end, the author explores possible answers to four questions: what is the current meaning of the concept of equity; how much leeway is there in the field of taxation for expanding resources and improving vertical equity; what means are there for giving priority to the objective of equity in managing public expenditure; and how could greater dynamic consistency be ensured between growth and equity. He concludes that it would be possible to make considerable progress in terms of social equity in the fiscal field, but this would call for top-level political will, backed up by active public policies in a serious, sustained and consistent effort. In order for that political will to go beyond the levels of mere declarations or clientage, it must be directed towards society at large, clearly setting forth the priorities involved, and in order to avoid it being frustrated, it must be based on operational methods that combine social participation with the creative and judicious use of public policy instruments.
dc.formatTexto
dc.format.extentpáginas. 17-28
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/G.1986-P
dc.identifier.urihttps://hdl.handle.net/11362/10611
dc.language.isoeng
dc.physicalDescriptionp. 17-28
dc.relation.isPartOfCEPAL Review
dc.relation.isPartOfNo63
dc.relation.isPartOfSeriesCEPAL Review
dc.subject.unbisEngEQUALITY
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngNATIONAL BUDGETS
dc.subject.unbisEngPUBLIC EXPENDITURES
dc.subject.unbisEngPUBLIC FINANCE
dc.subject.unbisEngTAXATION
dc.subject.unbisSpaIGUALDAD
dc.subject.unbisSpaGASTOS PUBLICOS
dc.subject.unbisSpaHACIENDA PUBLICA
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaPRESUPUESTOS NACIONALES
dc.subject.unbisSpaTRIBUTACION
dc.titleEquity in the public budget
dc.type.coarrevista
dspace.entity.typePublication
relation.isAuthorOfPublication2481724c-d350-47fc-8bba-7c2b78289fd6
relation.isAuthorOfPublication.latestForDiscovery2481724c-d350-47fc-8bba-7c2b78289fd6
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