Textos para Discussão/Ensaios

Fairness and Income Redistribution: an Analysis of the Latin American Tax System
Número:4
Ano: 2012
Autores (nomes):
Autores (citações):
Resumo: This paper assesses the effects of income redistribution policies on "responsibilit -sensitive" fairness levels in major Latin American countries. In doing so, the following items are analyzed: i) the fairness rule described in Bossert (1995),Konow (1996), and Cappelen & Tungodden (2007) and; ii) the redistribution mechanism (taxation policy) proposed by Ooghe & Peich (2010). The results indicate that taxation does not have a significant effect on Latin American fairness indicators. This behavior can be explained, among other factors, by the fiscal design used, which utilizes high rates associated with the effort variables and fails to equalize unequal opportunities.
Abstract: This paper assesses the effects of income redistribution policies on "responsibilit -sensitive" fairness levels in major Latin American countries. In doing so, the following items are analyzed: i) the fairness rule described in Bossert (1995),Konow (1996), and Cappelen & Tungodden (2007) and; ii) the redistribution mechanism (taxation policy) proposed by Ooghe & Peich (2010). The results indicate that taxation does not have a significant effect on Latin American fairness indicators. This behavior can be explained, among other factors, by the fiscal design used, which utilizes high rates associated with the effort variables and fails to equalize unequal opportunities.
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