Resumen

AMARANTE, Verónica  y  JIMENEZ, Juan Pablo. Income Distribution and High Income Taxes in Latin America. Cuad. Econ. [online]. 2016, vol.35, n.spe67, pp.39-73. ISSN 0121-4772.  https://doi.org/10.15446/cuad.econ.v35n67.52441.

In the last decade the levels of inequality in income distribution have declined significantly in Latin America. This is because the sustained economic growth and sharply reduced poverty levels. However, in international terms, the region is still the most unequal in the world while maintaining high levels of income concentration. Added to this, measurements of inequality, from surveys of households, may be underestimating the high concentration of income when compared with measurements from tax records, while tax structures are biased towards indirect taxes with a regressive distributional impact. So, for better inequality measurementes, in this paper we propose the inclusion of analytical instruments on the basis of tax records. Also, we discuss changes for a more progressive tax system for get more revenues and the effective range of high-income individuals.

Palabras clave : Inequality; distributional income; taxation of high-income; income concentration.

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