Honduras: Distributional Impact of Tax Reform

The recent passage of the Financial Equilibrium and Social Protection Law, the Tax Equity Law and the Public Finance Rationalization Law has substantially modified the Honduran taxation system.  This analysis evaluates the distributional impact of these reforms, through applying the shifting assumptions methodology to information about income and spending obtained from the National Survey on Household Income and Spending, and the Permanent Survey on Multi-Purpose Households.  It is concluded that the Honduran Tax Reform is slightly progressive in distributional terms.

• Honduras Fiscal Reform Report
  • English (3.98mb DOC)
  • Spanish (910kb DOC)
• Honduras Fiscal Reform Matrix
  • English (75kb DOC)
  • Spanish (67kb DOC)

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