税收、支出与公平：国际模式与发展中国家的经验教训（英）

TAXES, SPENDING AND EQUITY:International Patterns and Lessons for Developing CountriesMatthew Wai-Poi, Mariano Sosa and Pierre BachasCE | FINANCE | FINANCE FINANCE | FINANCE | FINANCE | FINANCE | FINANCE | CE | FINANCE | FINANCE FINANCE | FINANCE | FINANCE | FINANCE | FINANCE | FINANCE | FINANCE FINANCE | FINANCE | FINANCE | FINANCE | FINANCE | FINANCEFINANCE | FINANCE FINANCE | FINANCE | FINANCE | FINANCE | FINANCE | FINANCEFINANCEProsperity Insight SeriesPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedTAXES, SPENDING AND EQUITY:International Patterns and Lessons for Developing CountriesMatthew Wai-Poi, Mariano Sosa and Pierre Bachas1FINANCE | FINANCE FINANCE | FINANCE | FINANCE | FINANCE | FINANCE | FINANCE1. Matthew Wai-Poi (corresponding author): World Bank, mwaipoi@worldbank.org. Mariano Sosa: World Bank, msosa@worldbank.org. Pierre Bachas: World Bank, pbachas@worldbank.org. New analysis was contributed by England Can, Maya Goldman, Anissa Rahmawati, Laura Rodriguez and Kajetan Trzcinski. The authors thank the peer reviewers for their excellent comments, as well as additional examples and inputs: Gabriela Inchauste, Nora Lustig, Andy Mason, Moritz Meyer and Alastair Thomas. Other inputs and data were received from Alan Fuchs, Jon Jellema, Yeon Soo Kim, Christoph Lakner David Phillips, Sailesh Tiwari and Ross Warwick. Barbara Balaj’s editing is gratefully acknowledged.A verified reproducibility package for this paper is available at http://reproducibility.workdbank.org, click here for direct access.© 2025 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW Washington DC 20433 Telephone: 202-473-1000 Internet: www.worldbank.org This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and does not assume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the use of or failure to use the information, methods, processes, or conclusions set forth. The boundaries, colors, denominations, links/footnotes and other information shown in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. The citation of works authored by others does not mean the World Bank endorses the views expressed by those authors or the content of their works.Nothing herein shall constitute or be construed or considered to be a limitation upon or waiver of the privileges and immunities of The World Bank, all of which are specifically reserved.Rights and PermissionsThe material in this work is s