The redistributive potential of taxation in Latin America

This 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 dec...

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Autores principales:	Hanni, Michael, Martner Fanta, Ricardo, Podestá, Andrea
Formato:	Texto
Lenguaje:	English
Publicado:	2015
Materias:	TRIBUTACION IMPUESTO A LA RENTA INGRESOS DISTRIBUCION DEL INGRESO MEDICION DATOS ESTADISTICOS POLITICA FISCAL TAXATION INCOME TAX INCOME INCOME DISTRIBUTION MEASUREMENT STATISTICAL DATA FISCAL POLICY
Acceso en línea:	http://hdl.handle.net/11362/39603
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spelling	oai-11362-396032020-03-06T16:50:27Z The redistributive potential of taxation in Latin America Hanni, Michael Martner Fanta, Ricardo Podestá, Andrea TRIBUTACION IMPUESTO A LA RENTA INGRESOS DISTRIBUCION DEL INGRESO MEDICION DATOS ESTADISTICOS POLITICA FISCAL TAXATION INCOME TAX INCOME INCOME DISTRIBUTION MEASUREMENT STATISTICAL DATA FISCAL POLICY This 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. 2015-12-21T18:49:34Z 2015-12-21T18:49:34Z 2015-08 Texto Sección o Parte de un Documento http://hdl.handle.net/11362/39603 LC/G.2643-P 1 en CEPAL Review CEPAL Review 116 .pdf application/pdf AMERICA LATINA Y EL CARIBE LATIN AMERICA AND THE CARIBBEAN
institution	Cepal
collection	Cepal
language	English
topic	TRIBUTACION IMPUESTO A LA RENTA INGRESOS DISTRIBUCION DEL INGRESO MEDICION DATOS ESTADISTICOS POLITICA FISCAL TAXATION INCOME TAX INCOME INCOME DISTRIBUTION MEASUREMENT STATISTICAL DATA FISCAL POLICY
spellingShingle	TRIBUTACION IMPUESTO A LA RENTA INGRESOS DISTRIBUCION DEL INGRESO MEDICION DATOS ESTADISTICOS POLITICA FISCAL TAXATION INCOME TAX INCOME INCOME DISTRIBUTION MEASUREMENT STATISTICAL DATA FISCAL POLICY Hanni, Michael Martner Fanta, Ricardo Podestá, Andrea The redistributive potential of taxation in Latin America
description	This 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.
format	Texto
author	Hanni, Michael Martner Fanta, Ricardo Podestá, Andrea
author_facet	Hanni, Michael Martner Fanta, Ricardo Podestá, Andrea
author_sort	Hanni, Michael
title	The redistributive potential of taxation in Latin America
title_short	The redistributive potential of taxation in Latin America
title_full	The redistributive potential of taxation in Latin America
title_fullStr	The redistributive potential of taxation in Latin America
title_full_unstemmed	The redistributive potential of taxation in Latin America
title_sort	redistributive potential of taxation in latin america
publishDate	2015
url	http://hdl.handle.net/11362/39603
work_keys_str_mv	AT hannimichael theredistributivepotentialoftaxationinlatinamerica AT martnerfantaricardo theredistributivepotentialoftaxationinlatinamerica AT podestaandrea theredistributivepotentialoftaxationinlatinamerica AT hannimichael redistributivepotentialoftaxationinlatinamerica AT martnerfantaricardo redistributivepotentialoftaxationinlatinamerica AT podestaandrea redistributivepotentialoftaxationinlatinamerica
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The redistributive potential of taxation in Latin America

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