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Fairness and Income Redistribution- an Analysis of the Latin American Tax System

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  • Erik Alencar de Figueiredo
  • Cleiton Roberto da Fonseca Silva

Abstract

This paper assesses the effects of income redistribution policies on "responsibilit -sensitive" fairness levels in major Latin American countries. In doing so, the following items are analyzed- i) the fairness rule described in Bossert (1995),Konow (1996), and Cappelen & Tungodden (2007) and; ii) the redistribution mechanism (taxation policy) proposed by Ooghe & Peich (2010). The results indicate that taxation does not have a significant effect on Latin American fairness indicators. This behavior can be explained, among other factors, by the fiscal design used, which utilizes high rates associated with the effort variables and fails to equalize unequal opportunities.

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Paper provided by Programa de Pós-Graduação em Economia - PPGE, Universidade Federal da Paraíba in its series Série Textos para Discussão (Working Papers) with number 4.

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Date of creation: 2012
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Handle: RePEc:ppg:ppgewp:4

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Keywords: Theory of Justice; Redistribution;

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  1. Bossert, Walter, 1995. "Redistribution mechanisms based on individual characteristics," Mathematical Social Sciences, Elsevier, Elsevier, vol. 29(1), pages 1-17, February.
  2. Galor, Oded & Zeira, Joseph, 1988. "Income Distribution and Macroeconomics," MPRA Paper 51644, University Library of Munich, Germany, revised 01 Sep 1989.
  3. Meltzer, Allan H & Richard, Scott F, 1981. "A Rational Theory of the Size of Government," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 89(5), pages 914-27, October.
  4. Abhijit V. Banerjee & Andrew F. Newman, 1990. "Occupational Choice and the Process of Development," Discussion Papers, Northwestern University, Center for Mathematical Studies in Economics and Management Science 911, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
  5. Konow, James, 1996. "A positive theory of economic fairness," Journal of Economic Behavior & Organization, Elsevier, Elsevier, vol. 31(1), pages 13-35, October.
  6. Maasoumi, Esfandiar & Racine, Jeff, 2006. "Growth And Convergence: A Profile Of Distribution Dynamics And Mobility," Departmental Working Papers, Southern Methodist University, Department of Economics 0605, Southern Methodist University, Department of Economics.
  7. Goñi, Edwin & Humberto López, J. & Servén, Luis, 2011. "Fiscal Redistribution and Income Inequality in Latin America," World Development, Elsevier, Elsevier, vol. 39(9), pages 1558-1569, September.
  8. Alberto Alesina & George-Marios Angeletos, 2005. "Fairness and Redistribution," American Economic Review, American Economic Association, American Economic Association, vol. 95(4), pages 960-980, September.
  9. C. W. Granger & E. Maasoumi & J. Racine, 2004. "A Dependence Metric for Possibly Nonlinear Processes," Journal of Time Series Analysis, Wiley Blackwell, Wiley Blackwell, vol. 25(5), pages 649-669, 09.
  10. Bénabou, Roland & Tirole, Jean, 2005. "Belief in a Just World and Redistributive Politics," CEPR Discussion Papers, C.E.P.R. Discussion Papers 4952, C.E.P.R. Discussion Papers.
  11. Cowell, Frank A., 1980. "Generalized entropy and the measurement of distributional change," European Economic Review, Elsevier, Elsevier, vol. 13(1), pages 147-159, January.
  12. Almås, Ingvild & Cappelen, Alexander W. & Lind, Jo Thori & Sørensen, Erik Ø. & Tungodden, Bertil, 2011. "Measuring unfair (in)equality," Journal of Public Economics, Elsevier, Elsevier, vol. 95(7-8), pages 488-499, August.
  13. Ricardo Paes de Barros & Francisco H. G. Ferreira & Jose R. Molinas Vega & Jaime Saavedra Chanduvi, 2009. "Measuring Inequality of Opportunities in Latin America and the Caribbean," World Bank Publications, The World Bank, number 2580, August.
  14. Kurt Devooght, 2008. "To Each the Same and to Each his Own: A Proposal to Measure Responsibility-Sensitive Income Inequality," Economica, London School of Economics and Political Science, London School of Economics and Political Science, vol. 75(298), pages 280-295, 05.
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