Fairness and Income Redistribution- an Analysis of the Latin American Tax System

Erik Figueiredo and Cleiton Roberto da Fonseca Silva

No 4, Série Textos para Discussão (Working Papers) from Programa de Pós-Graduação em Economia - PPGE, Universidade Federal da Paraíba

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.

Keywords: Theory of Justice; Redistribution (search for similar items in EconPapers)
JEL-codes: D31 E62 H2 (search for similar items in EconPapers)
Date: 2012
New Economics Papers: this item is included in nep-acc, nep-lam and nep-pbe
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