Diseños alternativos de un impuesto negativo a la renta en Uruguay
AbstractA Negative Income Tax (NIT) is an example of tax expenditure, from which is possible to ensure a minimum income to every citizen. In this paper I consider the impact of a tax whit this characteristic on disposable income, poverty, and inequality of alternative designs. Efficiency and equity can guide an assessment of a tax system or a policy of incomes transfers. This paper focuses on the second criteria, for which I realize static arithmetic microsimulation. I conclude that the main virtue of applying an NIT is articulate the income policies, while the main impact on welfare are observed when simulation scenarios allow increase the tax rate applied to the bands higher income while keeping the total tax raised.
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Bibliographic InfoPaper provided by Instituto de Economia - IECON in its series Documentos de Trabajo (working papers) with number 09-04.
Length: 39 pages
Date of creation: Oct 2009
Date of revision:
Negative Income Tax; Basic Income; inequality; poverty; Uruguay;
Find related papers by JEL classification:
- I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
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- Mery Ferrando & Cristian Pérez & Gonzalo Salas, 2010.
"Impuestos negativos a la renta en Uruguay: ¿una política redistributiva alternativa?,"
Documentos de Trabajo (working papers)
10-02, Instituto de Economia - IECON.
- Mery Ferrando & Cristian Pérez Muñoz & Gonzalo Salas, 2013. "Impuestos negativos a la renta en Uruguay: ¿una política redistributiva alternativa?," REVISTA DESARROLLO Y SOCIEDAD, UNIVERSIDAD DE LOS ANDES-CEDE.
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