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Sistemas de impuestos y prestaciones en América Latina

Editor

Listed:
  • López Calva, Luis Felipe
    (PNUD)

  • Urzúa, Carlos M.
    (Tecnológico de Monterrey)

Abstract

Dado el gran potencial que tendría el uso intensivo y extendido de los modelos de micro-simulación en América Latina, el Programa de las Naciones Unidas para el Desarrollo (PNUD) y el Centro Internacional de Investigaciones para el Desarrollo de Canadá (IDRC por sus siglas en inglés) decidieron auspiciar desde mediados de 2009 el proyecto Fiscalidad para el Desarrollo Incluyente (FDI), conocido también en inglés como Fiscal Schemes for Inclusive Development. Con duración de dos años, el proyecto FDI (o FSID por sus siglas en inglés) contempla de manera pionera el desarrollo de modelos de micro-simulación para cinco países latinoamericanos: Brasil, Chile, Guatemala, México y Uruguay. Este libro presenta los resultados de la primera etapa del proyecto, cuando cada equipo se dio a la tarea de detallar con mucha amplitud los sistemas de impuestos y prestaciones que prevalecían en su país durante el año para el cual se tenían las más recientes bases de datos confiables.

Suggested Citation

  • López Calva, Luis Felipe & Urzúa, Carlos M. (ed.), 2011. "Sistemas de impuestos y prestaciones en América Latina," EGAP Books, Tecnológico de Monterrey, Campus Ciudad de México, number 201101, November.
    • Handle: RePEc:ega:libros:201101
    as

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    File URL: http://alejandria.ccm.itesm.mx/egap/documentos/LIB-2011-01.pdf
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    References listed on IDEAS

    as
    1. Engel, Eduardo M. R. A. & Galetovic, Alexander & Raddatz, Claudio E., 1999. "Taxes and income distribution in Chile: some unpleasant redistributive arithmetic," Journal of Development Economics, Elsevier, vol. 59(1), pages 155-192, June.
    2. Cabrera, Maynor, 2009. "La tributación directa en América Latina: equidad y desafíos. El caso de Guatemala," Macroeconomía del Desarrollo 5452, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
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    More about this item

    Keywords

    Latinoamérica; Brasil; Chile; Guatemala; México; Uruguay; tax system; benefit system; impuestos; prestaciones; beneficios sociales;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • O54 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Latin America; Caribbean

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