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El Impuesto sobre la renta Personal y los altos ingresos en América Latina

Author

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  • Darío Rossignolo

    (Universidad de Buenos Aires)

Abstract

El presente trabajo constituye un diagnóstico destinado a describir la importancia relativa del impuesto sobre la Renta de las Personas Físicas en relación con los individuos con altos ingresos en América Latina. Si bien la recaudación del Impuesto sobre la Renta de Personas Físicas en América Latina ha experimentado un crecimiento en la última década, la razón del mismo no estriba en que los individuos de altos ingresos estén tributando en mayor medida, sino que el mismo se relaciona principalmente con crecimiento pasivo de bases imponibles, desigualdad de ingresos, aumento de tipos marginales mínimos y constancia de los máximos. Lo anterior lleva a concluir que el impuesto ha perdido progresividad.

Suggested Citation

  • Darío Rossignolo, 2015. "El Impuesto sobre la renta Personal y los altos ingresos en América Latina," Hacienda Pública Española / Review of Public Economics, IEF, vol. 214(3), pages 115-148, September.
    • Handle: RePEc:hpe:journl:y:2015:v:214:i:3:p:115-148
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    References listed on IDEAS

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    12. repec:idb:brikps:71998 is not listed on IDEAS
    13. Gabriel Burdín & Fernando Esponda & Andrea Vigorito, 2014. "Inequality and top incomes in Uruguay: a comparison between household surveys and income tax micro-data," Commitment to Equity (CEQ) Working Paper Series 1321, Tulane University, Department of Economics.
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    More about this item

    Keywords

    Desigualdad de altos ingresos; impuesto sobre la Renta personal; tipos marginales;
    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
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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