Disentangling the distributive impact of fiscal policy

Walter Cont; Alberto Porto

doi:10.4067/S0718-88702021000100109

Autores/as

Walter Cont CAF - Banco de Desarrollo de América Latina and Universidad Nacional de La Plata
Alberto Porto Universidad Nacional de La Plata and Academia Nacional de Ciencias Económicas

DOI:

https://doi.org/10.4067/S0718-88702021000100109

Palabras clave:

economía del bienestar, efecto redistributivo, incidencia impositiva, beneficio de gastos, medidas de redistribución, política fiscal

Resumen

Este trabajo propone una metodología para descomponer el efecto redistributivo de la política fiscal para unidades individuales de ingreso cuando estas unidades pertenecen a grupos. La metodología es útil para desagregar cuánto del efecto redistributivo y de los efectos progresividad/regresividad se originan dentro de cada grupo, entre grupos, y por superposición de unidades, y si existen tensiones entre los efectos que resultan de esas desagregaciones. Se aporta como caso de estudio la ejecución de la política fiscal argentina en 2010.

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Biografía del autor/a

Walter Cont, CAF - Banco de Desarrollo de América Latina and Universidad Nacional de La Plata

CAF: Principal Executive / UNLP: Adjunct Professor

Alberto Porto, Universidad Nacional de La Plata and Academia Nacional de Ciencias Económicas

UNLP: Emeritus Professor

Citas

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