Impuesto al trabajo y distribución del ingreso: ¿contribuye el impuesto laboral a una mejor distribución del ingreso en los asalariados?
- Autores: Eliseo Díaz González
- Localización: Economía UNAM, ISSN-e 2448-8143, ISSN 1665-952X, Vol. 4, Nº. 12, 2007, págs. 42-59
- Idioma: español
- Títulos paralelos:
- Wages tax and income distribution: Does the wages tax improve the income distribution among wage earners?
- Enlaces
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Resumen
In this investigation analyze the contribution of the income tax of wages and salaries to the income distribution through the comparison of the coefficient of Gini for period 1996-2002, in the condition before and after taxes for the situation derived from the present and potential fiscal regime. At the same time, to evaluate the horizontal fairness it is distinguished between wage-earning of the sector of the formal and informal economy using a model derived from the theory of the optimal tax of Mirrlees (1971) that considers the income and consumption function for the workers that integrates the sample of the data base of the ENIGH (National Survey of Households Income and Expenditures). The author concludes that the redistributive potential of the tax is greater than throws at the present time and that although its efficiency as far as the vertical fairness could be acceptable, the tax is seriously inefficient in the sense of the horizontal fairness.
