Impuestos a la riqueza y desigualdad: un análisis de 26 países OCDE (1995-2017)
DOI:
https://doi.org/10.24275/uam/azc/dcsh/ae/2023v38n98/VacaPalabras clave:
Impuestos al capital, Desigualdad, Política fiscal, Concentración de ingresosResumen
El objetivo de la investigación es evaluar la eficacia de los diferentes instrumentos de política fiscal para combatir la desigualdad en las economías del siglo 21. Utilizando los estimadores PMG, MG y DFE, calculados a través del Método de Corrección de Errores, se encontró que los impuestos a la propiedad fueron el instrumento más eficaz contra la concentración de los ingresos en 26 países de la Organización para la Cooperación y el Desarrollo Económicos (OECD) para el periodo de 1995-2017. También se encontró una relación en forma de U invertida con un punto de inflexión entre 2.5 y 3.5 por ciento de recaudación, cifra que equivale a una tasa impositiva promedio de 0.58 por ciento.
Clasificación JEL: H21; E62; I30.
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