UNFAIR FISCAL INDEXBeta version

UNFAIR FISCAL INDEX 1)UNFAIR TAX POLICIES INDEX + 2)UNFAIR EXPENDITURE POLICIES INDEX +

COMPLEMENTARY INFORMATION

1) UNFAIR TAX POLICIES INDEX: SUFFICIENCY INDEX + DIRECT TAXES CONTRIBUTION + CAPITAL TAXES

CONTRIBUTION+ PROPERTY TAXES CONTRIBUTION

2) UNFAIR EXPENDITURE POLICIES INDEX: EXPENDITURE ALLOCATION INDEX + EXPENDITURE EXECUTION INDEX*

3) COMPLEMENTARY INFORMATION: TAX EXEMPTIONS, PUBLIC EXPENDITURE TO SUPPORT INFORMAL SMALL

BUSINESS AND SUBSISTENCE FARMING, OPEN BUDGET INDEX, PROPENSITY FOR TAX EVASION/TAX AVOIDANCE*, GENDER JUSTICE IN FISCAL POLICIES** + ETC.

* IN TWO VERSIONS: WITH AND WITHOUT EQUITY GENDER EXPENDITURES * INFORMATION THAT WILL BE OBTAINED BY A QUESTIONNAIRE

1) UNFAIR TAX POLICIES INDEX: SUFFICIENCY INDEX + (DIRECT TAXES CONTRIBUTION + CAPITAL TAXES

CONTRIBUTION+ PROPERTY TAXES CONTRIBUTION)

Country collects as much or more than their per

capita GDP suggests

Country has a high share of direct taxes in total tax

revenue

SUFFICIENCY INDEX=1

DIRECT TAXES CONTRIBUTION=1

Country has a high share of capital income taxes in the

total personal tax collection

CAPITAL TAXES CONTRIBUTION=1

Country has a high share of property taxes in the total

personal tax collection

PROPERTY TAXES CONTRIBUTION=1

PROGRESIVITY INDEX=1

Country allocates max % of total expenditure to

social expenditure

2) UNFAIR EXPENDITURE POLICIES INDEX: EXPENDITURE ALLOCATION INDEX + EXPENDITURE EXECUTION INDEX

Country executes max % of total expenditure to

social expenditure

EXPENDITURE ALLOCATION INDEX=1

EXPENDITURE EXECUTION INDEX=1

3) COMPLEMENTARY INFORMATION

3.1 TAX INCENTIVES (EXEMPTIONS, ETC.) 3.2 PUBLIC EXPENDITURE TO SUPPORT INFORMAL SMALL BUSINESS AND SMALL FARMING 3.3 PROPENSITY FOR TAX EVASION/TAX AVOIDANCE* 3.5 GENDER INJUSTICES IN FISCAL POLICIES*3.6 EXPENDITURE BY INCOME BRACKETS3.7 OPEN BUDGET INDEX 3.8 …

3) COMPLEMENTARY INFORMATION:QUESTIONNAIRE ABOUTPROPENSITY FOR TAX AVOIDANCE AND TAX EVASION QUESTIONNAIRE

CONTROL CAPABILITY AND EFFECTIVENESS OF THE TAX ADMINISTRATION

HOLES RESULTING FROM PREFERENTIAL TREATMENT

INTERNATIONALIZATION OF THE ECONOMY

3) COMPLEMENTARY INFORMATION:QUESTIONNAIRE ABOUTPROPENSITY FOR TAX AVOIDANCE AND TAX EVASION QUESTIONNAIRE

There is obligation to issue electronic invoices?/What is the relationship between the tax collection of a particular industry and its billing?/ What are the penalties for noncompliance with tax obligations?/ What is the level of access to bank information by TA?/ Effectiveness of agreements to exchange tax information with other countries (number of applications submitted and the

number of these that were treated, number of applications received and number of which were answered)/¿Are there many

firms or professionals dedicated to providing advice for fiscal planning?/¿Is there effective legal framework about mispricing?

EXAMPLES:

SUFFICIENCY Enough tax collection to gender equity and to ensure women's rights?

EQUITYGovernments collect and allocate resources in a equitably way in terms of

gender ?

SUSTAINABILITYEnough mechanisms to ensure sustained funding of policies to advance in

gender equity and ensure women's rights?

3) COMPLEMENTARY INFORMATION:QUESTIONNAIRE ABOUT GENDER ISSUES & FISCAL POLICIES

QUALITYFiscal policy is a way to promote decent economic progress for the woman?

TRANSPARENCYSex-disaggregated data about tax collection and public resource allocations for

gender equity and women's rights?

3) COMPLEMENTARY INFORMATION:QUESTIONNAIRE ABOUTPROPENSITY FOR TAX AVOIDANCE AND TAX EVASION QUESTIONNAIRE

What is the proportion of the budget to promote gender equality and women's rights that is covered by tax revenues collected?

Are there different tax exemptions and deductions for men and women in direct taxes?/ What is the tax burden in single-parent

households? What is the tax burden in traditional households formed by a “supplier spouse” and one “dependent

spouse”?/¿What are the requirements for tax relief due to a dependent older person or sick person?/Are there tax benefits

for institutions or individuals that they contribute to the achievement of gender equality and promote women's rights?/

What data related to the social security system are disaggregated by sex? (pensions for example)

EXAMPLES:

Next steps

• To finish the method • To publish the ranking (2000-2013) -specific internet site- • To prepare a country file about fiscal injustice (index +

complementary information) • To produce a regional paper with general tendencies• To produce internal regional document with political

opportunities to deal with the problems highlighted by the index and by the complementary information