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El impacto del sistema tributario y del gasto social sobre la desigualdad y la pobreza en Argentina, Bolivia, Brasil, México, Perú y Uruguay: Un panorama general

Author

Listed:
  • Nora Lustig

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

  • Florencia Amábile
  • Marisa Bucheli
  • George Gray Molina
  • Sean Higgins
  • Miguel Jaramillo
  • Wilson Jiménez Pozo
  • Veronica Paz Arauco
  • Claudiney Pereira
  • Carola Pessino
  • Máximo Rossi
  • John Scott
  • Ernesto Yáñez Aguilar
Abstract
¿Cuánta redistribución y reducción de pobreza puede lograrse a través del gasto social, subsidios e impuestos en América Latina? Los análisis estándar de incidencia fiscal aplicados en Argentina, Bolivia, Brasil, México, Perú y Uruguay, con base en una metodología que permite comparación entre ellos, arroja los siguientes resultados: Los impuestos directos y las transferencias monetarias reducen significativamente la desigualdad y la pobreza en Argentina, Brasil y Uruguay y en menor medida en Bolivia, México y Perú. Si bien los impuestos directos son progresivos, su impacto en la redistribución del ingreso es limitado debido a que representan una pequeña proporción del PIB. Las transferencias monetarias son altamente progresivas en términos absolutos, excepto en Bolivia, donde los programas no se focalizan. Los impuestos indirectos prácticamente anulan el efecto positivo que tienen las transferencias monetarias sobre la reducción de la pobreza en Bolivia y Brasil. Cuando se incluyen las transferencias el valor monetizado de los servicios públicos en educación y salud, valuadas a costos del gobierno, éstas reducen la desigualdad en mucho mayor medida que las transferencias monetarias, lo cual refleja en gran medida su mayor tamaño en términos relativos.

Suggested Citation

  • Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Rossi , 2014. "El impacto del sistema tributario y del gasto social sobre la desigualdad y la pobreza en Argentina, Bolivia, Brasil, México, Perú y Uruguay: Un panorama general," Commitment to Equity (CEQ) Working Paper Series 13S, Tulane University, Department of Economics.
    • Handle: RePEc:tul:ceqwps:13s
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    File URL: http://repec.tulane.edu/RePEc/ceq/ceq13S.pdf
    File Function: First version, 2014
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    References listed on IDEAS

    as
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    26. John Scott, 2013. "Redistributive Impact and Efficiency of Mexico's Fiscal System," Commitment to Equity (CEQ) Working Paper Series 08, Tulane University, Department of Economics, revised Jul 2013.
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    28. Sean Higgins & Claudiney Pereira, 2013. "The effects of Brazil's high taxation and social spending on the distribution of household income," Commitment to Equity (CEQ) Working Paper Series 1307, Tulane University, Department of Economics, revised May 2013.
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    34. Cabrera, Maynor & Lustig, Nora & Morán, Hilcías E., 2015. "Fiscal Policy, Inequality, and the Ethnic Divide in Guatemala," World Development, Elsevier, vol. 76(C), pages 263-279.
    35. Gabriel Burdín & Fernando Esponda & Andrea Vigorito, 2014. "Inequality and top incomes in Uruguay: a comparison between household surveys and income tax micro-data," Commitment to Equity (CEQ) Working Paper Series 1321, Tulane University, Department of Economics.
    36. John Scott, 2013. "Redistributive Impact and Efficiency of Mexico's Fiscal System," Commitment to Equity (CEQ) Working Paper Series 1308, Tulane University, Department of Economics, revised Jul 2013.
    37. Vito Tanzi, 2013. "Tax reform in Latin America: a long term assessment," Commitment to Equity (CEQ) Working Paper Series 1315, Tulane University, Department of Economics.
    38. John Scott, 2014. "Redistributive Impact and Efficiency of Mexico’s Fiscal System," Public Finance Review, , vol. 42(3), pages 368-390, May.
    39. Nora Lustig, 2013. "Commitment to Equity: Diagnostic Questionnaire," Commitment to Equity (CEQ) Working Paper Series 02, Tulane University, Department of Economics.
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    Cited by:

    1. Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Rossi , 2014. "El impacto del sistema tributario y del gasto social sobre la desigualdad y la pobreza en Argentina, Bolivia, Brasil, México, Perú y Uruguay: Un panorama general," Commitment to Equity (CEQ) Working Paper Series 1313S, Tulane University, Department of Economics.
    2. Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Rossi , 2014. "El impacto del sistema tributario y del gasto social sobre la desigualdad y la pobreza en Argentina, Bolivia, Brasil, México, Perú y Uruguay: Un panorama general," Commitment to Equity (CEQ) Working Paper Series 1313S, Tulane University, Department of Economics.
    3. Sean Higgins & Nora Lustig, 2015. "Can Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?," Commitment to Equity (CEQ) Working Paper Series 1333, Tulane University, Department of Economics.
    4. Margarita Beneke & Nora Lustig, 2015. "El Impacto de los Impuestos y el Gasto Social en la Desigualdad y la Pobreza en El Salvador," Commitment to Equity (CEQ) Working Paper Series 1326, Tulane University, Department of Economics.
    5. Nora Lustig, 2015. "The Redistributive Impactive of Government Spending on Education and Health Evidence from Thirteen Developing Countries in the Commitment to Equity Project," Commitment to Equity (CEQ) Working Paper Series 1330, Tulane University, Department of Economics.
    6. Anatilde Salerno, 2017. "El Impacto Redistributivo del Gasto Social en Argentina (2003-2015): Una Herramienta para Evaluar las Politicas Publicas de Asignacion Social," Commitment to Equity (CEQ) Working Paper Series 79, Tulane University, Department of Economics.
    7. Jose Maria Fanelli, 2018. "Inter-Temporal Sustainability of Fiscal Redistribution: A Methodological Framework," Commitment to Equity (CEQ) Working Paper Series 77, Tulane University, Department of Economics.

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    More about this item

    Keywords

    incidencia fiscal; desigualdad; pobreza; impuestos; gasto social; América Latina;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • I3 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development

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