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Impuestos negativos a la renta en Uruguay: ¿una política redistributiva alternativa?

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  • Mery Ferrando

    ()
    (Universidad de la República (Uruguay). Facultad de Ciencias Económicas y de Administración. Instituto de Economía)

  • Cristian Pérez

    ()

  • Gonzalo Salas

    ()
    (Universidad de la República (Uruguay). Facultad de Ciencias Económicas y de Administración. Instituto de Economía)

Abstract

In this research we evaluate an alternative redistributive scheme for Uruguay. Specifically,we analyze the impacts on equity and efficiency of substituting the new conditional cash transfer program (Asignaciones Familiares – AFAM-) and direct taxes (personal income tax–IRFP-) by a negative income tax (INR), holding fiscal budget constant. Using microsimulations that incorporate behavioral changes, we analyze the effects of this policy change on labor supply, poverty levels and income distribution. The results show that the introduction of an INR, as designed in this study, would not have a redistributive impact higher than the current scheme. Moreover, in terms of efficiency, the policy change would have practically no impact on labor supply.

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Bibliographic Info

Paper provided by Instituto de Economía - IECON in its series Documentos de Trabajo (working papers) with number 10-02.

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Length: 35 pages
Date of creation: Sep 2010
Date of revision:
Handle: RePEc:ulr:wpaper:dt-02-10

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Keywords: Negative income tax; labor supply; income;

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  1. Abul Naga Ramses & Kolodziejczyk Christophe & Muller Tobias, 2007. "The Redistributive Impact of Alternative Income Maintenance Schemes: A Microsimulation Study using Swiss Data," Research Papers by the Institute of Economics and Econometrics, Geneva School of Economics and Management, University of Geneva, Institut d'Economie et Econométrie, Université de Genève 2007.03, Institut d'Economie et Econométrie, Université de Genève.
  2. François Bourguignon & Francisco H. G. Ferreira & Phillippe G. Leite, 2002. "Beyond Oaxaca-Blinder : Accounting for Differences in Household Income Distributions Across Countries," DELTA Working Papers, DELTA (Ecole normale supérieure) 2002-04, DELTA (Ecole normale supérieure).
  3. Harvey Philip L., 2006. "The Relative Cost of a Universal Basic Income and a Negative Income Tax," Basic Income Studies, De Gruyter, De Gruyter, vol. 1(2), pages 1-24, December.
  4. Heckman, James J, 1979. "Sample Selection Bias as a Specification Error," Econometrica, Econometric Society, Econometric Society, vol. 47(1), pages 153-61, January.
  5. Terry R. Johnson & John Pencavel, 1982. "Forecasting the effects of a negative income tax program," Industrial and Labor Relations Review, ILR Review, Cornell University, ILR School, vol. 35(2), pages 221-234, January.
  6. Davide, Tondani, 2007. "Universal Basic Income and Negative Income Tax: Two Different Ways of Thinking Redistribution," MPRA Paper 2052, University Library of Munich, Germany.
  7. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2007. "Welfare reform in European countries: a microsimulation analysis," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 117(516), pages 1-44, 01.
  8. François Bourguignon & Amadéo Spadaro, 2005. "Microsimulation as a tool for evaluating redistribution policies," PSE Working Papers, HAL halshs-00590863, HAL.
  9. Robert A. Moffitt, 2003. "The Negative Income Tax and the Evolution of U.S. Welfare Policy," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 17(3), pages 119-140, Summer.
  10. de Jager, Nicole E. M. & Graafland, Johan J. & Gelauff, George M. M., 1996. "A negative income tax in a mini-welfare state: A simulation exercise with mimic," Journal of Policy Modeling, Elsevier, Elsevier, vol. 18(2), pages 223-231, April.
  11. Vito Tanzi, 2005. "Social Protection in a Globalizing World," Rivista di Politica Economica, SIPI Spa, SIPI Spa, vol. 95(2), pages 25-46, March-Apr.
  12. Tondani, Davide, 2009. "Universal Basic Income and Negative Income Tax: Two different ways of thinking redistribution," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 38(2), pages 246-255, March.
  13. Philip K. Robins, 1985. "A Comparison of the Labor Supply Findings from the Four Negative Income Tax Experiments," Journal of Human Resources, University of Wisconsin Press, vol. 20(4), pages 567-582.
  14. Almeida dos Reis, Jose Guilherme & Paes de Barros, Ricardo, 1991. "Wage inequality and the distribution of education : A study of the evolution of regional differences in inequality in metropolitan Brazil," Journal of Development Economics, Elsevier, Elsevier, vol. 36(1), pages 117-143, July.
  15. Widerquist, Karl, 2005. "A failure to communicate: what (if anything) can we learn from the negative income tax experiments?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 34(1), pages 49-81, February.
  16. Tanzi, Vito, 2002. "Globalization and the Future of Social Protection," Scottish Journal of Political Economy, Scottish Economic Society, Scottish Economic Society, vol. 49(1), pages 116-27, February.
  17. Gonzalo Salas, 2009. "Diseños alternativos de un impuesto negativo a la renta en Uruguay," Documentos de Trabajo (working papers), Instituto de Economía - IECON 09-04, Instituto de Economía - IECON.
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