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Privación Relativa, Imposición Sobre La Renta E Índice De Gini Generalizado

Author

Listed:
  • Elena Bárcena Martín

    (Facultad de Ciencias Económicas y Empresariales. Universidad de Málaga)

  • Luis Imedio Olmedo

    (Universidad de Málaga.)

  • Guillermina Martín Reyes

    (Universidad de Málaga)

Abstract

. A partir de la definición de privación formulada por Hey y Lambert (1980), se propone un esquema de ponderación, dependiente de un parámetro de carácter distributivo, al agregar la privación asociada a los distintos niveles de renta, lo que permite expresar la privación media de la sociedad como el producto de la renta media de la población y el índice de Gini generalizado. En ese contexto se analiza el efecto sobre la privación de un impuesto sobre la renta, tanto a nivel individual como sobre el conjunto de la sociedad. Entre otros resultados, se obtiene una interpretación normativa de los índices de Kakwani y de Reynolds- Smolensky cuando se especifica una función de bienestar social consistente con el coeficiente de Gini generalizado.

Suggested Citation

  • Elena Bárcena Martín & Luis Imedio Olmedo & Guillermina Martín Reyes, "undated". "Privación Relativa, Imposición Sobre La Renta E Índice De Gini Generalizado," Working Papers 6-03 Classification-JEL :, Instituto de Estudios Fiscales.
    • Handle: RePEc:hpe:wpaper:y:2003:i:6
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