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Impacto de la estructura fiscal en el tamaño de la clase media

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  • Sofía Plata

Abstract

La clase media ha sido señalada como un factor clave en el desarrollo económico y la estabilidad democrática. Este trabajo tiene como objetivo analizar cómo afectan su tamaño los impuestos y transferencias del estado. Con base en la Encuesta Continua de Hogares del Instituto Nacional de Estadística para el año 2017 se construye distintos conceptos de ingresos. A partir de los mismos se compara el tamaño de la clase media antes y después de cada intervención de acuerdo con varias definiciones de clase media basadas en el ingreso. Los resultados obtenidos muestran que la intervención estatal genera un crecimiento significativo independientemente del criterio que se tome para definirla. Si se analiza cada tipo de intervención, la aplicación de los impuestos directos contribuye al aumento. Las contribuciones al FONASA tienen un efecto muy moderado, sin embargo, si se analizan en conjunto con las trasferencias provenientes del mismo, se puede observar que generan un aumento significativo de la clase media. Las transferencias directas también contribuyen al aumento y finalmente, las transferencias en educación y salud son las que tienen el mayor impacto.

Suggested Citation

  • Sofía Plata, 2020. "Impacto de la estructura fiscal en el tamaño de la clase media," Documentos de Trabajo (working papers) 0920, Department of Economics - dECON.
    • Handle: RePEc:ude:wpaper:0920
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    File URL: https://hdl.handle.net/20.500.12008/26295
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    More about this item

    Keywords

    clase media; impuestos; transferencias; estructura fiscal; Uruguay;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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