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Propiedades redistributivas del impuesto lineal

Author

Listed:
  • Luis José Imedio Olmedo

    (Universidad de Málaga)

Abstract

En este artículo se presentan diferentes caracterizaciones del impuesto lineal a partir de sus propiedades redistributivas, fijado el nivel de recaudación. Estas propiedades se refieren a la variación que produce el impuesto, al pasar de la distribución de la renta inicial a la de la renta disponible, sobre diferentes magnitudes: (1) la distancia vertical, en cada percentil, entre la curva de Lorenz (relativa o absoluta) y la línea de equidistribución; (2) la distancia relativa (o diferencia) entre la renta de cada contribuyente y la renta media de la distribución; (3) la participación de cada contribuyente en la renta total; (4) el valor de los elementos de una determinada clase de medidas de desigualdad. En todas estas magnitudes se produce una contracción uniforme al aplicar una función impositiva si, y solo si, dicha función es lineal.

Suggested Citation

  • Luis José Imedio Olmedo, 2012. "Propiedades redistributivas del impuesto lineal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 201(2), pages 93-111, June.
    • Handle: RePEc:hpe:journl:y:2012:v:201:i:2:p:93-111
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Tipo marginal; progresión residual; curvas de Lorenz; medidas de desigualdad;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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