AUTHOR(S): Unternaehrer C
ABSTRACT: This report examines reforms in Rwanda, Ecuador and Thailand that may be contributing to reduced inequality. The section analysing Ecuador's fiscal reform policies is particularly interesting, as these reforms have ensured that fiscal policy has become more progressive and targeted to the poor, as well as ensuring that tax revenues are more efficiently collected. The new constitution adopted in 2008 requires that the tax system should be based on equity and redistribution. The Ecuadorian government is committed to ensuring a higher proportion of direct taxation, fighting tax evasion, and supporting job creation and investment. Public finance management has been improved after the move to a single national budget account, which oil revenues also flow into - making management of funds more transparent.