El papel de la política fiscal en la reducción de la desigualdad de América Latina en el siglo XXI
Resumen
América Latina vivenció en las últimas décadas una gran tendencia de caída en la desigualdad de renta, a partir de un consistente crecimiento económico y de la adopción de políticas de distribución de renta. Entretanto, si analizarnos la distribución de renta por lo topo de la concentración, esa tendencia de caída no se mantiene y varía en los países de la región. De esa manera, de acuerdo con la literatura reciente sobre el combate a la desigualdad, buscamos entender el papel de las políticas fiscales tributarias en la desigualdad latinoamericana en las primeras décadas del siglo XXI. Entendemos así que, mismo que no sea un factor determinante en la diminución de la desigualdad, la política tributaria progresiva tiene un papel importante en el combate a la concentración excesiva de renta. Entretanto, ella no figura en las políticas adoptadas por los gobiernos progresistas.
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Citas
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Atkinson, A. B. (1973). How progressive should income tax be? Essays in modern economics: the proceedings [of the annual conference] of the association of university teachers of economics: Aberystwyth 1972. London: Longman.
Burdín, G., Esponda, F., Vigorito, A. (2014). Inequality and top incomes in Uruguay: a comparison between household surveys and income tax micro-data. The World Top Incomes Database Working Paper, N° 1.
CEPAL. (2018). Panorama social da América Latina e Caribe.
Fiszbein, A., Schady, N. R., & e Ferreira, F. H.G. (2009). Conditional cash transfers: reducing present and future poverty. A world bank policy research report. Washington: World Bank.
FMI, International Monetary Fund. (2017). Fiscal Monitor: Tackling Inequality. Washington: FMI.
Gasparini, L., Cruces, G., & Tornarolli, L. (2016). Chronicle of a deceleration foretold: income inequality in Latin America in the 2010s. Documento de trabajo, n° 198.
Hanni, M., Martner, R., Podestá, A. (2015). The redistributive potential of taxation in Latin America. CEPAL.
Inchauste, G., & Lustig, N. (2017). The Distributional Impact of Taxes and Transfers: Evidence from Eight Low- and Middle-Income Countries. Washington: World Bank.
Leite, C. K. S., Oliveira, O. P., Mafra, J. (2016). Difusão de políticas de transferência de renda condicionada: perspectivas analíticas do programa bolsa família a partir do banco mundial. Em Anais do 40º encontro anual da ANPOCS. Caxambu - MG.
Lozano, C. (2017). Sin impuestos no hay igualdad. Revista nueva sociedad, (212), 68-79.
Lustig, N., Lopez-Calva, L. S., Ortiz-Juarez, E. (2012). Declining inequality in Latin America in the 2000s: the cases of Argentina, Brazil, and Mexico. Policy research working paper. The world bank.
Lustig, N., Pereira, C. (2016). The impact of the tax system and social spending in income redistribution and poverty reduction in Latin America. https://ideas.repec.org/a/hpe/journl/y2016v219i4p121-136.html
Mahon Jr, J., Bergman, M., & Arnson, C. J. (2014). Progressive tax reform and equality in Latin America. Woodrow Wilson International Center for Scholars.
Medeiros, M. (2012). Medidas de desigualdade e pobreza. Brasília: Editora UNB.
Medeiros, M., Souza, P. H.G.F., Castro, F. Á. (2015). O topo da distribuição de renda no Brasil: primeiras estimativas com dados tributários e comparação com pesquisas domiciliares (2006-2012). Revista Dados, 58(1).
Mello, L., & Brezzi, M. (2016). Inequalities in Latin America: trends and implications for policy. Hacienda Pública Española, 219(4). https://www.researchgate.net/publication/304822384_Inequalities_in_Latin_America_Trends_and_implications_for_Policy
Mendonça, L. J. V. (2009). Pessôa de América Latina: da desigualdade social à desigualdade econômica. Revista argumentum, 1(1).
Piketty, T. (2003). Income inequality in France, 1901–1998. Journal of Political Economy, 111(5), 1004-1042.
Piketty, T. (2013). O capital no século XXI. Rio de Janeiro: Intrinseca.
Reygadas, L., Filgueira, F. (2010). Inequality and the incorporation crisis: the left’s social policy toolkit. In M.
Cameron, E. Hershberg (Eds.), Latin america’s left turns: politics, policies & trajectories of change (pp171–191). Colorado: Lynne Rienner Publishers.
Ruiz, N., & Woloszko, N. (2016). What do household surveys suggest about the top 1% incomes and inequality in OECD countries? OECD Economics Department Working Paper, N° 1265. Paris: OEDC.
Weyland, K. (2004). Neoliberalism and democracy in Latin America: a mixed record. Latin American politics and society, 46(1), 135-157.
Publicado
2019-12-20
Cómo citar
TOCHETTO, Raíssa Curto.
El papel de la política fiscal en la reducción de la desigualdad de América Latina en el siglo XXI.
Revista MERCOSUR de Políticas Sociales, [S.l.], v. 3, p. 85-100, dic. 2019.
ISSN 2663-2047.
Disponible en: <http://revista.ismercosur.org/index.php/revista/article/view/95>. Fecha de acceso: 19 abr. 2024
doi: https://doi.org/10.28917/ism.2019-v3-85.
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