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

  • Mery Ferrando

    ()

  • Cristian Pérez Muñoz
  • Gonzalo Salas

En este trabajo evaluamos un esquema redistributivo alternativo para Uruguay. Concretamente analizamos los impactos que en términos de equidad y eficiencia tendría la sustitución del nuevo sistema de transferencias condicionadas (asignaciones familiares AFAM) y de los impuestos directos (impuesto a la renta de las personas físicas iRPF) por un esquema de impuesto negativo a la renta (INR), manteniendo la recaudación fiscal constante. Mediante microsimulaciones que incorporan cambios comportamentales, analizamos los impactos que supondría adoptar una política de este tipo sobre la oferta laboral, los niveles de pobreza y la distribución del ingreso. Nuestros principales resultados indican que la introducción de un INR, con el diseño que se plantea en este trabajo, empeoraría los resultados distributivos en comparación con los que se obtendrían con los programas redistributivos vigentes. Adicionalmente se concluye que, en términos de eficiencia, el cambio de diseño prácticamente no tendría impacto sobre la oferta de trabajo.

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Article provided by UNIVERSIDAD DE LOS ANDES-CEDE in its journal REVISTA DESARROLLO Y SOCIEDAD.

Volume (Year): (2013)
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Handle: RePEc:col:000090:010422
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