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Sistemas de impuestos y prestaciones en América Latina

  • López Calva, Luis Felipe
    (PNUD)

  • Urzúa, Carlos M.
    (Tecnológico de Monterrey)

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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.

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File URL: http://alejandria.ccm.itesm.mx/egap/documentos/LIB-2011-01.pdf
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This book is provided by Tecnológico de Monterrey, Campus Ciudad de México in its series EGAP Books with number 201101 and published in 2011.
Handle: RePEc:ega:libros:201101
Contact details of provider: Web page: http://www.ccm.itesm.mx/egap/

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  1. Eduardo M.R.A. Engel & Alexander Galetovic & Claudio E. Raddatz, 1998. "Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic," NBER Working Papers 6828, National Bureau of Economic Research, Inc.
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