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Justicia, Redistribución y Evasión Fiscal

Author

Listed:
  • María José Arteaga Garavito

    (Division of Economics, CIDE)

Abstract

Este trabajo analiza teóricamente la relación entre justicia, medida como el papel que juegan factores meritocráticos (talento) versus azarosos (suerte) en la determinación del ingreso, y evasión fiscal en economías en donde la probabilidad de detectar la evasión es baja. Se presenta un modelo estático, basado en Alesina y Angeletos (2005), el cual toma en cuenta las decisiones de los agentes, quienes tienen la posibilidad de evadir un porcentaje de su ingreso, y del gobierno, quien fija la tasa de impuestos de acuerdo al criterio del votante mediano. El resultado principal es que es factible la existencia de múltiples equilibrios y la relación entre injusticia, redistribución y evasión es positiva. Por ejemplo: 1) impuestos relativamente bajos, menor injusticia, menor evasión y mayor desigualdad antes de impuestos (México) y 2) impuestos relativamente altos, mayor injusticia, mayor evasión y menor desigualdad (Perú). Es decir, dada una expectativa de impuestos alta y una probabilidad alta de no ser detectado, la evasión será mayor y los incentivos a esforzarse menores y, por lo tanto, políticas redistributivas son ex post óptimas.

Suggested Citation

  • María José Arteaga Garavito, 2016. "Justicia, Redistribución y Evasión Fiscal," Graduate theses (Spanish) TESG 005, CIDE, División de Economía.
    • Handle: RePEc:emc:thgrad:tesg005
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    File URL: http://www.economiamexicana.cide.edu/RePEc/emc/pdf/thgrad/TESG005.pdf
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    impuestos; justicia; redistribución; evasión fiscal; informalidad; desigualdad;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • P16 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Capitalist Institutions; Welfare State

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