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El impacto del sistema tributario y del gasto social sobre la desigualdad y la pobreza en Argentina, Bolivia, Brasil, México, Perú y Uruguay: Un panorama general

Author

Listed:
  • Nora Lustig

    (Stone Center for Latin American Studies, Department of Economics, Tulane University, Commitment to Equity Institute (CEQI).)

  • Florencia Amábile
  • Marisa Bucheli
  • George Gray Molina
  • Sean Higgins
  • Miguel Jaramillo
  • Wilson Jiménez Pozo
  • Veronica Paz Arauco
  • Claudiney Pereira
  • Carola Pessino
  • Máximo Rossi
  • John Scott
  • Ernesto Yáñez Aguilar

Abstract

¿Cuánta redistribución y reducción de pobreza puede lograrse a través del gasto social, subsidios e impuestos en América Latina? Los análisis estándar de incidencia fiscal aplicados en Argentina, Bolivia, Brasil, México, Perú y Uruguay, con base en una metodología que permite comparación entre ellos, arroja los siguientes resultados: Los impuestos directos y las transferencias monetarias reducen significativamente la desigualdad y la pobreza en Argentina, Brasil y Uruguay y en menor medida en Bolivia, México y Perú. Si bien los impuestos directos son progresivos, su impacto en la redistribución del ingreso es limitado debido a que representan una pequeña proporción del PIB. Las transferencias monetarias son altamente progresivas en términos absolutos, excepto en Bolivia, donde los programas no se focalizan. Los impuestos indirectos prácticamente anulan el efecto positivo que tienen las transferencias monetarias sobre la reducción de la pobreza en Bolivia y Brasil. Cuando se incluyen las transferencias el valor monetizado de los servicios públicos en educación y salud, valuadas a costos del gobierno, éstas reducen la desigualdad en mucho mayor medida que las transferencias monetarias, lo cual refleja en gran medida su mayor tamaño en términos relativos.

Suggested Citation

  • Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Ros, 2014. "El impacto del sistema tributario y del gasto social sobre la desigualdad y la pobreza en Argentina, Bolivia, Brasil, México, Perú y Uruguay: Un panorama general," Commitment to Equity (CEQ) Working Paper Series 13S, Tulane University, Department of Economics.
  • Handle: RePEc:tul:ceqwps:13s
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    File URL: http://repec.tulane.edu/RePEc/ceq/ceq13S.pdf
    File Function: First version, 2014
    Download Restriction: no

    References listed on IDEAS

    as
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    More about this item

    Keywords

    incidencia fiscal; desigualdad; pobreza; impuestos; gasto social; América Latina;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • I3 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development

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