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¿Hay un sesgo anti-laboral en los impuestos en América Latina?

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  • Eduardo Lora

    ()

  • Deisy Fajardo

Abstract

Los impuestos a la nómina junto con los salarios mínimos han producido un notable encarecimiento de los costos laborales en América Latina desde los noventa. Puesto que, simultáneamente, las tasas de tributación de las empresas se han reducido, esta nota analiza si, como resultado, hay un sesgo anti-laboral de los impuestos en los países latinoamericanos. Se utiliza una metodología contable que permite calcular las tasas efectivas de tributación del trabajo y del capital y comparar ambas entre sí. Como en los países desarrollados, en América Latina las cargas tributarias están sesgadas en contra de los ingresos laborales, en el sentido de que las tasas efectivas de los impuestos al trabajo (directos y a la nómina) son mayores que las tasas efectivas de los impuestos al capital. Entre los países analizados, Venezuela, Guatemala, Colombia y Brasil tienen los mayores sesgos anti-laborales.

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Bibliographic Info

Paper provided by Inter-American Development Bank, Research Department in its series Research Department Publications with number 4805.

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Date of creation: Oct 2012
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Handle: RePEc:idb:wpaper:4805

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