29 resultados para critical income tax rate
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This study uses internationally comparable methodologies to analyse the distributional impact of income tax and public transfers in 17 countries of Latin America. The results indicate that fiscal policy plays a limited role in improving the distribution of disposable income; the Gini coefficient decreased by barely three percentage points after direct fiscal action. On average, 61% of this reduction was due to public cash transfers and the rest to direct taxes, reflecting the pressing need for personal income tax to be strengthened. Analysis of household surveys gives an indication of the potential effects of tax reforms aimed at increasing the average effective tax rate of the top income decile. Allocating this additional revenue to targeted transfers would produce significant results. Consequently, tax reforms must be evaluated bearing in mind how those resources are used.
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Includes bibliography
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Foreign direct investment and development: the MERCOSUR experience / Daniel Chudnovsky and Andrés López. -- Developing competitive advantages: successful export SMES in Argentina, Chile and Colombia / Dario Milesi, Virginia Moori, Verónica Robert and Gabriel Yoguel. -- Effects of training on competitiveness in the manufacturing sector / Ramón Padilla and Miriam Juárez. -- Youth employment: characteristics, tensions and challenges / Jürgen Weller. -- The globalization of the health-care industry: opportunities for the Caribbean / Richard L. Bernal. -- Social protection in the English-speaking Caribbean / Oliver Paddison. -- Strengthening a fiscal pillar: the Uruguayan dual income tax / Alberto Barreix and Jerónimo Roca. -- International migration and development: the socioeconomic impact of remittances in Colombia / David Khoudour-Castéras. -- Non-sectoral agents and recent changes in Argentina’s agricultural sector / Clara Craviotti. -- Referees for CEPAL Review 2005-2006. -- Guidelines for contributors to the CEPAL Review. -- CEPAL Review on the Internet. -- Recent ECLAC publications.
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The present document provides an up-to-date overview of public debt and fiscal space in the region. The main conclusions show that public debt levels are low in Latin America and high in the Caribbean. Overall, the region has enough fiscal space to apply countercyclical policies and boost production development and the fiscal management of non-renewable natural resources needs to be modernized. It explains that fiscal policy has a very limited impact on the distribution of disposable income and in a volatile macroeconomic environment, reforms should aim to strengthen personal income tax.
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Includes bibliography