El Impuesto sobre la renta Personal y los altos ingresos en América Latina

IF 0.7 4区经济学 Q3 ECONOMICS

Hacienda Publica Espanola-Review of Public Economics Pub Date : 2015-09-01 DOI:10.7866/HPE-RPE.15.3.5

Dario Rossignolo

引用次数: 0

Abstract

El presente trabajo constituye un diagnostico destinado a describir la importancia relativa del impuesto sobre la Renta de las Personas Fisicas en relacion con los individuos con altos ingresos en America Latina. Si bien la recaudacion del Impuesto sobre la Renta de Personas Fisicas en America Latina ha experimentado un crecimiento en la ultima decada, la razon del mismo no estriba en que los individuos de altos ingresos esten tributando en mayor medida, sino que el mismo se relaciona principalmente con crecimiento pasivo de bases imponibles, desigualdad de ingresos, aumento de tipos marginales minimos y constancia de los maximos. Lo anterior lleva a concluir que el impuesto ha perdido progresividad.

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拉丁美洲的个人所得税和高收入

在拉丁美洲，个人所得税对高收入者的相对重要性被认为是一种诊断。虽然recaudacion物理《所得税法》,人在拉丁美洲增长在过去的十年中,原因不在于高收入个人tributando静进一步增长,而是同一个主要涉及数据库负债应纳税收入不平等、maximos边缘类型传递和记录增加。这表明，税收已经失去了累进性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Hacienda Publica Espanola-Review of Public Economics Economics, Econometrics and Finance-Finance

CiteScore

0.90

自引率

14.30%

发文量

期刊介绍： Hacienda Pública Española/Review of Public Economics welcomes submissions on all areas of public economics. We seek to publish original and innovative research, applied and theoretical, related to the economic analysis of Government intervention. For example, but not exclusively: Taxation, Redistribution, Health, Education, Pensions, Governance, Fiscal Policy and Fiscal Federalism. In addition to regular submissions, the journal welcomes submissions of: -Survey Reviews, containing surveys of the literature regarding issues of interest in the Public Economics field; -Policy oriented reviews, showing the current contributions of Public Economics in relation to relevant contemporary issues affecting public decision-makers in the real world (Policy Watch); -Comments of previously published articles. Contributions to this section should be limited to a maximum of 2 000 words (12 pages). If deemed adequate, the authors of the commented article will be given the opportunity to react in a Reply. Both Comment and Reply will be published together. Articles for the Survey Reviews and Policy Watch section are subject to the same double blind reviwing procedure. The adequacy of Comments submitted for publication will be evaluated by the Executive Editors.