The redistributive potential of taxation in Latin America

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cepal.articleNo1
cepal.bibLevelSección o Parte de un Documento
cepal.callNumberLC/G.2643-P
cepal.docTypeRevistas
cepal.jelCodeH22
cepal.jelCodeH23
cepal.jelCodeH24
cepal.jelCodeH5
cepal.jelCodeH55
cepal.jobNumberRVI116_Hanietal
cepal.physicalDescriptiongráficos., tablas.
cepal.sdg10
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngINCOME DISTRIBUTION
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaDISTRIBUCIÓN DEL INGRESO
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaEngSTATISTICS
cepal.workareaSpaDESARROLLO ECONÓMICO
cepal.workareaSpaESTADÍSTICAS
dc.contributor.authorHanni, Michael
dc.contributor.authorMartner Fanta, Ricardo
dc.contributor.authorPodestá, Andrea
dc.coverage.spatialEngLATIN AMERICA AND THE CARIBBEAN
dc.coverage.spatialSpaAMERICA LATINA Y EL CARIBE
dc.date.accessioned2015-12-21T18:49:34Z
dc.date.available2015-12-21T18:49:34Z
dc.date.issued2015-08
dc.description.abstractThis study uses internationally comparable methodologies to analyse the distributional impact of income tax and public transfers in 17 countries of Latin America. The results indicate that fiscal policy plays a limited role in improving the distribution of disposable income; the Gini coefficient decreased by barely three percentage points after direct fiscal action. On average, 61% of this reduction was due to public cash transfers and the rest to direct taxes, reflecting the pressing need for personal income tax to be strengthened. Analysis of household surveys gives an indication of the potential effects of tax reforms aimed at increasing the average effective tax rate of the top income decile. Allocating this additional revenue to targeted transfers would produce significant results. Consequently, tax reforms must be evaluated bearing in mind how those resources are used.
dc.formatTexto
dc.format.extentpáginas. 7-2
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/G.2643-P
dc.identifier.urihttps://hdl.handle.net/11362/39603
dc.language.isoeng
dc.physicalDescriptionp. 7-26; grafs., tabls.
dc.relation.isPartOfCEPAL Review
dc.relation.isPartOfNo116
dc.relation.isPartOfSeriesCEPAL Review
dc.relation.translationLanguagespa
dc.relation.translationRecordEl potencial redistributivo de la fiscalidad en América Latina
dc.relation.translationUrihttps://hdl.handle.net/11362/38781
dc.rights.coarDisponible
dc.subject.unbisEngTAXATION
dc.subject.unbisEngINCOME TAX
dc.subject.unbisEngINCOME
dc.subject.unbisEngINCOME DISTRIBUTION
dc.subject.unbisEngMEASUREMENT
dc.subject.unbisEngSTATISTICAL DATA
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaIMPUESTO A LA RENTA
dc.subject.unbisSpaINGRESOS
dc.subject.unbisSpaDISTRIBUCION DEL INGRESO
dc.subject.unbisSpaMEDICION
dc.subject.unbisSpaDATOS ESTADISTICOS
dc.subject.unbisSpaPOLITICA FISCAL
dc.titleThe redistributive potential of taxation in Latin America
dc.type.coarartículo
dspace.entity.typePublication
relation.isAuthorOfPublication5384a70f-e7b6-4113-a893-ba0c87bf76a9
relation.isAuthorOfPublicationf14c571e-7585-4037-85a0-1da69e586e44
relation.isAuthorOfPublication04ba9aa3-e807-4c96-81c2-39d170a3ebb2
relation.isAuthorOfPublication.latestForDiscovery5384a70f-e7b6-4113-a893-ba0c87bf76a9
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