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   <subfield code="a">David, Antonio.</subfield>
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   <subfield code="a">Inclusive Growth and the Incidence of Fiscal Policy in Mauritius : </subfield>
   <subfield code="b">Much Progress, But More Could be Done /</subfield>
   <subfield code="c">Antonio David, Martin Petri.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2013.</subfield>
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   <subfield code="a">1 online resource (28 pages)</subfield>
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   <subfield code="a">IMF Working Papers</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">Using data from three household surveys, we review whether growth in Mauritius was inclusive and discuss the incidence of public expenditures and taxes. Generally, Mauritius enjoys an even income distribution and low rates of poverty. Nevertheless, over the 2000s, despite overall progress, the benefits of growth appear to have become more skewed. Employment income is the main contributor to inequality in Mauritius. Social protection expenditures reduce poverty and inequality, but could be better targeted, particularly for pensions. Income taxes are progressive, though given their small relative weight they have a negligible impact on income distribution. The VAT appears relatively progressive compared to other developing countries, although its impact on the overall distribution is also small. With better targeting of the sizable social spending, significant further progress in poverty alleviation could be achieved.</subfield>
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   <subfield code="a">Petri, Martin.</subfield>
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   <subfield code="a">IMF Working Papers; Working Paper ;</subfield>
   <subfield code="v">No. 2013/116</subfield>
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   <subfield code="u">http://elibrary.imf.org/view/journals/001/2013/116/001.2013.issue-116-en.xml</subfield>
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