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The Fiscal System and Income Distribution: The Case of Puerto Rico

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  • Arthur J. Mann

    (University of Puerto Rico in Mayaguez)

Abstract

This study provides statistical estimates of the incidence of Puerto Rico's fiscal system. In developing the estimates the openness of the Commonwealth's economy and its particular internal economic structure are taken into account. The tax system is found to be slightly progressive across income classes, whereas the public expenditure structure is found to be regressive (favoring the lower income classes). Thus, the overall fiscal system redistributes real incomes from higher to lower income classes.

Suggested Citation

  • Arthur J. Mann, 1976. "The Fiscal System and Income Distribution: The Case of Puerto Rico," Public Finance Review, , vol. 4(3), pages 339-366, July.
    • Handle: RePEc:sae:pubfin:v:4:y:1976:i:3:p:339-366
    DOI: 10.1177/109114217600400306
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    References listed on IDEAS

    as
    1. Aaron, Henry & McGuire, Martin, 1970. "Public Goods and Income Distribution," Econometrica, Econometric Society, vol. 38(6), pages 907-920, November.
    2. Mieszkowski, Peter, 1972. "The property tax: An excise tax or a profits tax?," Journal of Public Economics, Elsevier, vol. 1(1), pages 73-96, April.
    3. Maital, Shlomo, 1973. "Public Goods and Income Distribution: Some Further Results," Econometrica, Econometric Society, vol. 41(3), pages 561-568, May.
    4. Brittain, John A, 1972. "The Incidence of the Social Security Payroll Tax: Reply," American Economic Review, American Economic Association, vol. 62(4), pages 739-742, September.
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