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El impacto redistributivo del gasto social: una revisión metodológica de estudios latinoamericanos

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  • Irarrázaval Llona, Ignacio

Abstract

La revisión de los estudios sobre la capacidad redistributiva de la acción del Estado en la región permite identificar como enfoques centrales el de la incidencia fiscal, que busca determinar el efecto neto de la acción del Estado; el de la medición del efecto redistributivo de los impuestos, sea la incidencia efectiva o la incidencia formal; el del gasto público, orientado a determinar cómo éste se distribuye según tramos de ingreso. Este último enfoque es el predominante y su análisis releva los aspectos conceptuales y metodológicos, las características de los estudios sobre el impacto del gasto social en términos de equidad y eficiencia y un examen comparativo del impacto redistributivo del mismo en países seleccionados.

Suggested Citation

  • Irarrázaval Llona, Ignacio, 1994. "El impacto redistributivo del gasto social: una revisión metodológica de estudios latinoamericanos," Políticas Sociales 6061, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    • Handle: RePEc:ecr:col041:6061
    Note: Incluye Bibliografía
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