ABSTRACT Using the Iranian Household Expenditure and Income Survey for 2011/12, we estimate the impact and effectiveness of various components of Iran’s fiscal system on reducing inequality and poverty. We utilize the marginal contribution analysis to determine the impact of each component, and we introduce newly developed indicators of effectiveness to calculate how well various taxes and transfers are operating to reduce inequality and poverty. We find that the fiscal system reduces the poverty-head-count-ratio by 10.5 percentage points and inequality by 0.0854 Gini points. Transfers are generally more effective in reducing inequality than taxes while taxes are especially effective in raising revenue without causing poverty to rise. Although transfers are not targeted toward the poor, they reduce poverty significantly. The main driver is the Targeted Subsidy Program (TSP), and we show through simulations that the poverty reducing impact of TSP could be enhanced if resources were more targeted to the bottom deciles.

中文翻译：

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伊朗的财政政策、不平等和贫困：评估税收和转移支付的影响和有效性

摘要 利用 2011/2012 年伊朗家庭支出和收入调查，我们估计了伊朗财政体系各个组成部分对减少不平等和贫困的影响和有效性。我们利用边际贡献分析来确定每个组成部分的影响，并引入新开发的有效性指标来计算各种税收和转移支付在减少不平等和贫困方面的运作情况。我们发现财政制度将贫困人口比率降低了 10.5 个百分点，不平等现象降低了 0.0854 基尼点。一般来说，转移支付在减少不平等方面比税收更有效，而税收在增加收入而不导致贫困加剧方面尤其有效。尽管转移支付不是针对穷人，但它们显着减少了贫困。主要驱动力是定向补贴计划（TSP），我们通过模拟表明，如果资源更多地针对最底层的十分之一群体，那么 TSP 的减贫效果可能会得到增强。