Economics at your fingertips  

Diseños alternativos de un impuesto negativo a la renta en Uruguay

Gonzalo Salas ()

No 09-04, Documentos de Trabajo (working papers) from Instituto de Economia - IECON

Abstract: A Negative Income Tax (NIT) is an example of tax expenditure, from which is possible to ensure a minimum income to every citizen. In this paper I consider the impact of a tax whit this characteristic on disposable income, poverty, and inequality of alternative designs. Efficiency and equity can guide an assessment of a tax system or a policy of incomes transfers. This paper focuses on the second criteria, for which I realize static arithmetic microsimulation. I conclude that the main virtue of applying an NIT is articulate the income policies, while the main impact on welfare are observed when simulation scenarios allow increase the tax rate applied to the bands higher income while keeping the total tax raised.

Keywords: Negative Income Tax; Basic Income; inequality; poverty; Uruguay (search for similar items in EconPapers)
JEL-codes: I38 J22 H23 (search for similar items in EconPapers)
Pages: 39 pages
Date: 2009-10
References: Add references at CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link) ... oad&tc=Publicaciones (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this paper

More papers in Documentos de Trabajo (working papers) from Instituto de Economia - IECON Contact information at EDIRC.
Bibliographic data for series maintained by Andres Dean ().

Page updated 2020-11-01
Handle: RePEc:ulr:wpaper:dt-04-09