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Una aplicación de la teoría de la imposición óptima para Argentina: estimación de holguras en la tasa marginal máxima del impuesto a las ganancias

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  • María Inés Frapiccini

Abstract

The redistribution of income as a way to achieve equity purposes is a very complex issue and a topic of intense controversy. Among the possible fiscal instruments available to modify the distribution of resources, personal income tax has an important place. One of the most discussed topics under the personal income tax is the progressiveness of the tribute, mainly because of the relationship between high marginal tax rates and incentive effects. The aim of this paper is to estimate margins to raise the current tax rates, calculate the impact on revenue relative GDP and compare it with other instruments of redistribution from the expenditure side

Suggested Citation

  • María Inés Frapiccini, 2016. "Una aplicación de la teoría de la imposición óptima para Argentina: estimación de holguras en la tasa marginal máxima del impuesto a las ganancias," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 33(67), pages 47-66, july-dece.
    • Handle: RePEc:uns:esteco:v:33:y:2016:i:67:p:47-66
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    File URL: http://revistas.uns.edu.ar/ee/article/view/717/396
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    More about this item

    Keywords

    impuesto personal a la renta; distribución; tasas ompositivas óptimas;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution

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