SUMMARY
This paper analyzes the distributive incidence of Public and Social Expenditure in Argentina, using the approach of the incidence of the benefits of spending. The analysis shows that all expenditure items are progressive, that is, their distribution is more equitable than the distribution of income, and therefore tend to improve it. An analysis of the distribution of educational levels shows that the same thing happens with the different levels of education spending. At the same time, considering different tax structures, it is observed that Social Public Expenditure improves the distribution of income in Argentina, even when the possibility of verifying a regressive tax structure is considered. This is so because both under a proportional tax structure and a regressive tax structure, State intervention increases equity in the distribution of income, although the effect is less if the State is financed by regressive taxes.