Template-type: ReDIF-Paper 1.0 Author-Name: Jorge Martinez-Vazquez Author-Email: jorgemartinez@gsu.edu Author-Homepage: https://icepp.gsu.edu/profile/jorge-martinez-vazquez/ Author-Workplace-Name: International Studies Program. Andrew Young School of Policy Studies, Georgia State University Author-Workplace-Homepage: https://icepp.gsu.edu/ Title: Budget Policy and Income Distribution Abstract: one main goal of fiscal incidence analysis is to contribute to the design of good government policy. The right policy choices require information on which groups are likely to pay particular tax changes and which groups are more likely to benefit from expenditure programs. Policy makers have many questions about how to lighten the burden of taxation for lower income groups and about how to increase the effectiveness of public expenditures. Is it possible to broaden the bases of a value added tax or flatten the rate structure of income taxes without decreasing the overall progressivity of the tax system? What is the better way to target public spending to improve the condition of the poor? Incidence analysis provides some critical information to help policymakers achieve a more equitable distribution of income and to improve the effectiveness of public policy. Keywords: inequality, tax system, tax changes. tax policy Length: 50 pages Creation-Date: 2007-04-01 File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0707.pdf File-Format:application/pdf Handle: RePEc:ays:ispwps:paper0707