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El Impacto del Sistema Tributario y el Gasto Social en la Distribucion del Ingreso y la Pobreza en America Latina. Una Aplicacion del Marco Metodologico del Proyecto Compromiso con la Equidad (CEQ)

Author

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  • Nora Lustig

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

Abstract

Este articulo presenta resultados sobre el impacto de la politica fiscal en la desigualdad y la pobreza en dieciseis paises de America Latina para alrededor del ano 2010. Los paises que mas redistribuyen son Argentina, Brasil, Costa Rica y Uruguay, y los que menos, Guatemala, Honduras y Peru. A mayor gasto social, mayor redistribucion pero paises con un nivel de gasto social similar muestran diferentes niveles de redistribucion lo cual sugiere que otros factores tales como la composicion y focalizacion del gasto intervienen en determinar el efecto redistributivo mas alla del tamano. La politica fiscal reduce la pobreza extrema en doce paises. Sin embargo, la incidencia de la pobreza despues de impuestos, subsidios y transferencias monetarias es mayor que la incidencia para el ingreso de mercado en Bolivia, Guatemala, Honduras y Nicaragua, aun cuando la politica fiscal reduce la desigualdad. Ademas, aun cuando la incidencia de la pobreza y la desigualdad se reducen, con la nueva medida de Empobrecimiento Fiscal se puede observar que en Brasil y Mexico un tercio de la poblacion pobre medida con el ingreso consumible fue empobrecida: es decir, paso de pobre a ser mas pobre o de no pobre a ser pobre. El gasto en educacion pre-escolar y primaria es igualador y pro-pobre en todos los paises. El gasto en educacion secundaria es igualador en todos los paises y tambien pro-pobre en algunos pero no en todos. El gasto en educacion terciaria nunca es propobre pero es igualador a excepcion de Guatemala, donde es regresivo y desigualador y en Venezuela, donde su efecto redistributivo es cero. El gasto en salud siempre es igualador pero es pro-pobre solamente en Argentina, Brasil, Chile, Costa Rica, Ecuador, Republica Dominicana, Uruguay y Venezuela.

Suggested Citation

  • Nora Lustig, 2018. "El Impacto del Sistema Tributario y el Gasto Social en la Distribucion del Ingreso y la Pobreza en America Latina. Una Aplicacion del Marco Metodologico del Proyecto Compromiso con la Equidad (CEQ)," Commitment to Equity (CEQ) Working Paper Series 62, Tulane University, Department of Economics.
  • Handle: RePEc:tul:ceqwps:62
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    File URL: http://repec.tulane.edu/RePEc/ceq/ceq62.pdf
    File Function: Revised version, 2018
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    References listed on IDEAS

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    1. Ali Enami , Nora Lustig and Rodrigo Aranda, 2017. "Analytic Foundations: Measuring the Redistributive Impact of Taxes and Transfers - Working Paper 446," Working Papers 446, Center for Global Development.
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    More about this item

    Keywords

    incidencia fiscal; desigualdad; pobreza; impuestos; transferencias; America Latina;

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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