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¿Hay un sesgo anti-laboral en los impuestos en América Latina?


  • Eduardo Lora


  • Deisy Fajardo


Los impuestos a la nómina junto con los salarios mínimos han producido un notable encarecimiento de los costos laborales en América Latina desde los noventa. Puesto que, simultáneamente, las tasas de tributación de las empresas se han reducido, esta nota analiza si, como resultado, hay un sesgo anti-laboral de los impuestos en los países latinoamericanos. Se utiliza una metodología contable que permite calcular las tasas efectivas de tributación del trabajo y del capital y comparar ambas entre sí. Como en los países desarrollados, en América Latina las cargas tributarias están sesgadas en contra de los ingresos laborales, en el sentido de que las tasas efectivas de los impuestos al trabajo (directos y a la nómina) son mayores que las tasas efectivas de los impuestos al capital. Entre los países analizados, Venezuela, Guatemala, Colombia y Brasil tienen los mayores sesgos anti-laborales.

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  • Eduardo Lora & Deisy Fajardo, 2012. "¿Hay un sesgo anti-laboral en los impuestos en América Latina?," Research Department Publications 4805, Inter-American Development Bank, Research Department.
  • Handle: RePEc:idb:wpaper:4805

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    JEL classification:

    • E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination
    • F33 - International Economics - - International Finance - - - International Monetary Arrangements and Institutions
    • F34 - International Economics - - International Finance - - - International Lending and Debt Problems
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • G01 - Financial Economics - - General - - - Financial Crises

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