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Impuesto Progresivo al Ingreso y Crecimiento: Abordaje desde la Complejidad

Author

Listed:
  • Emiliano Álvarez

    (Universidad de la República/Universidad Nacional del Sur)

  • Marcelo Álvez

    (Universidad de la República/Banco Central del Uruguay)

  • Juan Gabriel Brida

    (Universidad de la República)

Abstract

A través de un Modelo Basado en Agentes (ABM) analizamos el crecimiento económico en dos economías simuladas, cuya única diferencia es el diseño del impuesto al ingreso personal: proporcional y progresivo. En el diseño progresivo, los ingresos se dividen en un primer tramo gravado a tasa cero y otro gravado a tasa positiva. No se advierten diferencias significativas en el crecimiento económico ante la presencia de un esquema impositivo y el otro. Al diferenciar únicamente dos tramos de ingreso, no se logra revertir la desigualdad generada a lo largo de toda la distribución del ingreso. Resulta necesaria una política adicional en caso de querer contrarrestar las diferencias generadas entre los individuos de mayores ingresos. En este ejercicio no se verifica un deterioro del crecimiento económico en presencia de un impuesto al ingreso de carácter progresivo, en lugar de uno proporcional.

Suggested Citation

  • Emiliano Álvarez & Marcelo Álvez & Juan Gabriel Brida, 2022. "Impuesto Progresivo al Ingreso y Crecimiento: Abordaje desde la Complejidad," Working Papers 114, Red Nacional de Investigadores en Economía (RedNIE).
    • Handle: RePEc:aoz:wpaper:114
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    More about this item

    Keywords

    : Modelos Basados en Agentes; Crecimiento; Pol´itica Tributaria; Desigualdad; Modelos Computacionales;
    All these keywords.

    JEL classification:

    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • O49 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Other
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques

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