Research Teams

DT 01/18 - El sistema de transferencias fiscales sociales en Uruguay: un análisis de su composición y comportamiento cíclico

ISSNISSN/ISBN: 1688-5090
AutorAuthor/s: Muinelo, Leonel, Kyriacou, Andreas; Roca-Sagalés, Oriol
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In this paper, we analyze the performance over the economic cycle of different items of social-type fiscal expenditures in Uruguay during the period 1988:1 to 2015:4. The study is organized as follows. Section 2 provides a descriptive analysis of the regulations and composition governing the current system of public transfers in Uruguay. Section 3 analyses the performance of the structure of the tax-transfer system in Uruguay. Section 4 details the behavior of the different tax transfers for Uruguay, identifying their pro- or countercyclical nature. In section 5, we analyze how the way in which fiscal transfers have been updated or indexed has been able to influence the cyclical behavior of public transfers. Finally, section 6 outlines conclusions and policy recommendations.
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