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Desarro. soc. | eISSN 1900-7760 | ISSN 0120-3584

La relación entre las estructuras tributarias y la desigualdad de ingresos

No. 100 (2025-07-17)
  • Carlândia Fernandes
    State University of Maringá
  • Marcos Roberto Vasconcelos
    State University of Maringá
  • Marina Silva da Cunha
    State University of Maringá
  • Thomas Obst
    German Economic Institute
https://doi.org/10.13043/DYS.100.4

Resumen

El aumento global de la desigualdad en los ingresos ha intensificado el interés por comprender la manera como la política fiscal, en particular, la composición de los ingresos tributarios, afecta la distribución del ingreso. Este estudio investiga la relación entre (a) los ingresos gubernamentales provenientes de impuestos directos e indirectos y (b) la desigualdad de ingresos, con lo cual se aporta a la literatura sobre incidencia tributaria, a través de tres innovaciones claves: el enfoque en un periodo reciente (2000-2012), la comparación entre países con diferentes niveles de ingreso y estructuras tributarias, así como el tratamiento de la endogeneidad, mediante el estimador de momentos generalizados del sistema (system GMM). El análisis empírico revela que una mayor dependencia de los impuestos indirectos se asocia con el aumento de la desigualdad, mientras que una mayor participación de impuestos directos se correlaciona, por el contrario, con su reducción. Estos patrones son consistentes en países de la OCDE y en países que no pertenecen a ella. No obstante, dados los mayores coeficientes de Gini observados en las economías no OCDE, los resultados destacan la importancia de fortalecer la progresividad tributaria como estrategia para mitigar las disparidades de ingresos y promover un desarrollo económico más equitativo.

Palabras clave: política fiscal, estructura de impuestos, distribución del ingreso, inequidad económica, países en desarrollo

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