Diseños alternativos de un impuesto negativo a la renta en Uruguay
A Negative Income Tax (NIT) is an example of tax expenditure, from which is possible to ensure a minimum income to every citizen. In this paper I consider the impact of a tax whit this characteristic on disposable income, poverty, and inequality of alternative designs. Efficiency and equity can guide an assessment of a tax system or a policy of incomes transfers. This paper focuses on the second criteria, for which I realize static arithmetic microsimulation. I conclude that the main virtue of applying an NIT is articulate the income policies, while the main impact on welfare are observed when simulation scenarios allow increase the tax rate applied to the bands higher income while keeping the total tax raised.
|Date of creation:||Oct 2009|
|Date of revision:|
|Contact details of provider:|| Postal: |
Phone: (598) 2400-0406
Fax: (598) 2419-8727
Web page: http://www.iecon.ccee.edu.uy/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ulr:wpaper:dt-04-09. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Andrés Dean)
If references are entirely missing, you can add them using this form.