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Diseños alternativos de un impuesto negativo a la renta en Uruguay

Author

Listed:
  • Gonzalo Salas

    () (Universidad de la República (Uruguay). Facultad de Ciencias Económicas y de Administración. Instituto de Economía)

Abstract

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.

Suggested Citation

  • Gonzalo Salas, 2009. "Diseños alternativos de un impuesto negativo a la renta en Uruguay," Documentos de Trabajo (working papers) 09-04, Instituto de Economía - IECON.
  • Handle: RePEc:ulr:wpaper:dt-04-09
    as

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    File URL: http://www.iecon.ccee.edu.uy/download.php?len=es&id=91&nbre=dt-04-09.pdf&ti=application/x-download&tc=Publicaciones
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    Cited by:

    1. Mery Ferrando & Cristian Pérez Muñoz & Gonzalo Salas, 2013. "Impuestos negativos a la renta en Uruguay: ¿una política redistributiva alternativa?," REVISTA DESARROLLO Y SOCIEDAD, UNIVERSIDAD DE LOS ANDES-CEDE, January.

    More about this item

    Keywords

    Negative Income Tax; Basic Income; inequality; poverty; Uruguay;

    JEL classification:

    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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