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

Authors

  • María Inés Frapiccini Universidad Nacional del Sur, Argentina

DOI:

https://doi.org/10.52292/j.estudecon.2016.717

Keywords:

Personal income tax, Distribution, Optimal tax rates, Income distribution

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.

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Published

2016-11-05 — Updated on 2021-11-12

How to Cite

Frapiccini, M. I. (2021). 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 económicos, 33(67), 47–66. https://doi.org/10.52292/j.estudecon.2016.717

Issue

Vol. 33 No. 67 (2016)

Section

Articles

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