Distribución
del ingreso
Enfoques y políticas
públicas desde el Sur
Marta Novick
y Soledad Villafañe
(Eds.)
Distribución
del ingreso
Enfoques y políticas
públicas desde el Sur
I
MPACTO DISTRIBUTIVO DELS
ISTEMAI
MPOSITIVOY DE LA
S
EGURIDADS
OCIALRoberto Pereyra y Paula Vijoditz
Resumen
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
1. Introducción
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
2. Marco conceptual
`.#"*&"!#-"54'#*#-"*&"&)2!/20(6."*&!"(5+20'#"*(-',($/'()#"*&!"7(-'&52"O,($/'2,(#"5I-" &R'&.*(*#-"9"/'(!(H2*#"a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b200(#.&c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d',2"!(5('20(6."'(&.&"3/&")&,"0#."!#-"-/+/&-'#-",&!2'()#-"2!"',2-!2*#"*&"!2"(.0(*&.0(2" (5+#-('()2?" ."5/0=2-"#02-(#.&-:"&!",&-+#.-2$!&"!&12!"*&"/."(5+/&-'#:"&-"*&0(,:"-#$,&" 3/(&."*&$&,G2",&02&,"-&1F."!2-"!&9&-"',($/'2,(2-:".#"&-"3/(&."&E&0'()25&.'&"-#+#,'2"-/" 02,12?"N2"02+20(*2*"*&"/."(5+/&-'#"*&"2!'&,2,"!#-"+,&0(#-"*&"!#-"$(&.&-"9"-&,)(0(#-"&-"
1 Una síntesis de estudios previos en Argentina fue realizada por Sabaini, J. y Rossignolo, D. (2008), “Argentina: Aná-lisis de la situación tributaria y propuestas de reformas impositivas destinadas a mejorar la distribución del ingreso.” 2 Ver Fullerton, D. y Metcalf, G. (2002), “Tax incidence”, NBER, donde se resume gran parte de los aportes recientes a nivel internacional.
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3 La elasticidad es la razón entre el cambio proporcional de una variable con respecto del cambio proporcional de otra variable. La elasticidad de la demanda (oferta) mide la variación porcentual que experimenta la cantidad demandada (ofrecida) como consecuencia de una variación en el precio de un uno por ciento, es decir, mide la intensidad con la que responden los compradores a una variación en el precio.
4 La medición de la pobreza con el método de la línea de pobreza procura establecer la capacidad de los hogares para adquirir, a partir de sus ingresos, un conjunto de bienes alimentarios y no alimentarios considerados esenciales. La canasta alimentaria se calcula teniendo en cuenta las necesidades calóricas de cada individuo del hogar, según el sexo y la edad.
3. Aspectos metodológicos: desigualdad, progresividad
y redistribución
7(1/(&.*#"2"J#^&!!"VXYYhW:"!#-"(.-',/5&.'#-"*&-0,(+'()#-"+2,2"&!"&-'/*(#"*&"!2"*(-',(< $/0(6."*&!"(.1,&-#"+/&*&."21,/+2,-&"&."',&-K"1,I;0#-:"G.*(0&-"9""+,-),.#?"Q&.',#"*&" !#-"+,(5&,#-:"!#-"&-'/*(#-"*&"(.0(*&.0(2"+,(#,(H2,#."&!"/-#"*&"0/,)2-"*&"N#,&.Hh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b',2.-E&,&.0(2"+,#<+#$,&-c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`.",&-/!'2*#" .&12'()#"*&!"M7"(.*(02"/.2"(.0(*&.0(2"+,#1,&-()2"*&!"(5+/&-'#"V',2.-E&,&.0(2W? 7&" &R+#.&" '25$(4." &!" (.*(02*#," *&" +,&-(6." ',($/'2,(2" *(E&,&.0(2!" 3/&" ,&_&%2" &!" 0#< 0(&.'&"&.',&"!2"+,&-(6."',($/'2,(2"*&"02*2"(.'&,)2!#"*&"(.1,&-#-"9"!2"+,&-(6."',($/'2,(2""5La curva de Lorenz se construye a partir del ordenamiento de la población de referencia de acuerdo con sus ingre-sos, ordenados de menor a mayor. En el eje de las abscisas se considera el porcentaje acumulado de población, y en el de las ordenadas el correspondiente al ingreso. La línea recta de equidistribución permite visualizar la desigualdad a partir de la distancia de la curva respecto a la situación ideal, en la cual cada porcentaje de población acumula el mismo porcentual de ingreso.
6Las curvas de concentración muestra el porcentual acumulado de impuestos (transferencias) pagado (recibido) por los distintos porcentuales de población, ordenados previamente en función de su ingreso. Su ubicación respecto de la curva de Lorenz nos indica la incidencia progresiva (regresiva).
7 La situación de perfecta igualdad se da cuando la curva de Lorenz coincide con la recta de 45 grados y el coefi-ciente de Gini vale 0. El extremo opuesto de mayor desigualdad ocurre cuando la curva de Lorenz coincide con el eje de abscisas y el coeficiente es 1.
8 El cálculo de este indicador resulta de la diferencia entre el coeficiente de Gini de los ingresos brutos y el índice de concentración de impuestos (transferencias) ó pseudo-Gini de los impuestos (transferencias).
9 Toma en cuenta la modificación en la posición relativa de los hogares de la distribución cuando se incorpora el impuesto (transferencia)
10Se calcula haciendo diferencia entre el coeficiente de Gini post-impuesto (transferencia) y el coeficiente de Gini pre-impuesto (transferencia).
+,#5&*(#?" !"7(-'&52"O,($/'2,(#"&-"+,#+#,0(#.2!"0/2.*#"02*2"*&0(!",&1(-',2"/.")2!#," *&"XCC[",&-+&0'#"2!"+,#5&*(#?"
4. Construcción de los escenarios pre-impositivo
y pre-fiscal
N#-"&-'/*(#-"-#$,&"&!"(5+20'#"*(-',($/'()#"*&"!2"+#!G'(02";-02!"'(&.&."0#5#"+/.'#"*&" +2,'(*2"!2"0#.-',/00(6."9"&)2!/20(6."*&!"&-0&.2,(#"$2-&"#"*(-',($/0(6."*&!"(.1,&-#"+,&< )(2"2"!2"(.'&,)&.0(6."*&!" -'2*#?"J#5#"-&"5&.0(#.6"0#."2.'&,(#,(*2*:"&!"(.*(02*#,"*&" $(&.&-'2,"3/&"-&"0#.-(*&,2"&."&-'2"#+#,'/.(*2*"+2,2",&2!(H2,"!2-"&-'(520(#.&-"&-"&!"(.< 1,&-#"%!"&'(%)*+"E25(!(2,"V8@JfW?"7(."&5$2,1#:"-("$(&."-&"2)2.H6"5/0=#"&."!2"02!(*2*" *&"!2"(.E#,520(6."02+'/,2*2"+#,"!2" @A:"&."!#-"F!'(5#-"2U#-"-/$-(-'&."+,#$!&52-"*&" .#",&+/&-'2:"-/$*&0!2,20(6."9"0#$&,'/,2:"&.',&"#',#-:"02,20'&,G-'(0#-"*&"!2-"&.0/&-'2-" 2"=#12,&-"*&"5/0=#-"+2G-&-?"@#,"'2!"5#'()#:"&!"8@Jf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eW"&."&!"0#.'&R'#"*&!"0#.)&.(#"J @>N<8TQ J?" ." &-'&"-&.'(*#:"!2" @A"+,&-&.'2"*(;0/!'2*&-"+2,2"#$'&.&,"(.E#,520(6."*&"b(.1,&-#-"-#$,&"!2" +,#+(&*2*"V(.5#$(!(2,(2"#";.2.0(&,2W"9".#"(.)&-'(12"!#-"(.1,&-#-"02+('2!(H2*#-"*&"=&0=#"&." !2-"&5+,&-2-"*&"+,#+(&*2*"+&,-#.2!"#"*&"*&,&0=#"&."!2-"*&"02+('2!"9"3/&"(.0,&5&.'2."&!" +2',(5#.(#"*&"!#-"=#12,&-c"V>!'(5(,"9"i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ara conocer los detalles de este procedimiento ir a “Estimación de la población urbana total, económicamente activa, ocupada y desocupada”. Información de Prensa, INDEC.
/."+,#$!&52"3/&"&."1&.&,2!"'(&.&."!2-"&-'2*G-'(02-"*&"(.1,&-#-"&-"3/&"92"(.0#,+#,2."+2,'&" *&"!2"200(6."*&!" -'2*#"2"',2)4-"*&"!2-"',2.-E&,&.0(2-"&."&E&0'()#?"@#,"&-'&"5#'()#:"-&"=20&" .&0&-2,(#"0#.'2$(!(H2,"9"&R0!/(,"*&!"(.1,&-#"*&0!2,2*#"23/&!!#-"0#.0&+'#-"3/&"+,#)(&.&." *&!"12-'#"+F$!(0#"&."7&1/,(*2*"7#0(2!"9"3/&"'(&.&."/."&E&0'#"*(-',($/'()#"(.*(-0/'($!&XB? @2,2"#$'&.&,"&!"(.1,&-#"$,/'#:"-&",&2!(H2,#."*(E&,&.'&-"2%/-'&-"2"!#-"(.1,&-#-"*&"b$#!-(< !!#c"*&"!#-"2-2!2,(2*#-",&1(-',2*#-"&."!2"7&1/,(*2*"7#0(2!"0#.-(-'&.'&-"&.K" !" &-'(520(6."9"*&*/00(6."*&"!2-"2-(1.20(#.&-"E25(!(2,&-Xe? !" &-'(520(6."9"2*(0(6."*&!"85+/&-'#"2"!2-"L2.2.0(2-"VJ/2,'2"J2'&1#,G2W? !" &-'(520(6."9"2*(0(6."2"02*2"',2$2%2*#,"*&"!#-">+#,'&-"@&,-#.2!&-"2"!2"7&1/,(*2*" 7#0(2!? !" &-'(520(6."9"2*(0(6."*&"!2-"J#.',($/0(#.&-"@2',#.2!&-"2"!2"7&1/,(*2*"7#0(2!? ."&!"2.&R#"-&",&-/5&."!#-"+,#0&*(5(&.'#-"-&1/(*#-"+2,2"!2",&2!(H20(6."*&"02*2"2%/-'&?" @2,2"!2"0#.-',/00(6."*&!"&-0&.2,(#"$2-&"V+,&<;-02!W:"23/&!"+,&)(#"2"0/2!3/(&,"200(6."*&!" -'2*#:"&-"*&0(,:"*&!"(.1,&-#"%!"&'(%)*+"E25(!(2,"$2-&"V8@Jf"$2-&W:".#"-&"'#52,#."&." 0/&.'2"!#-"(.1,&-#-"+#,"',2.-E&,&.0(2-"5#.&'2,(2-"*&!" -'2*#"2"!#-"=#12,&-?" -'#"(5+!(< 02:"2*&5I-"*&"!2-"2-(1.20(#.&-"E25(!(2,&-"92"*&*/0(*2-"+,&)(25&.'&:"!2".#"(.0!/-(6." *&"!2-"%/$(!20(#.&-"9"+&.-(#.&-:"-&1/,#-"*&"*&-&5+!&#:"-/$-(*(#-"#"29/*2"-#0(2!"V&." *(.&,#W"(.0!/9&.*#"&!"@,#1,252"j&E&-"*&"A#12,"9"$&02-"*&"&-'/*(#?
Cuadro Nº 1. Distribución del IPCF
f/&.'&K"&!2$#,20(6."+,#+(2"-#$,&"!2"$2-&"*&"!#-"*2'#-" @A<Bk"-&5&-',&"BCCD?"
12 El Gasto en Seguridad Social incluye las jubilaciones y pensiones, asignaciones familiares, programas de empleo, seguro de desempleo, subsidios o ayuda social y subsidios para estudios.
13 Para la estimación se siguió la metodología desarrollada por Maurizio, R. (2008), “Políticas de Transferencias Mo-netarias en Argentina: una evaluación de su impacto sobre la pobreza y la desigualdad y de sus costos”.
!"#$%&' !"#$% &'(# ()*+,+)#' -&")#$%' .)!/+0)0'0$'1$#%&!)% !"#$%&%' /&/),$%' )23*3,)0&%' 4*+,,&!$%'0$'56 7$2+,$%' 0$' +!"#$%&' !"' $% &'(' -&")#$%' .)!/+0)0' 0$' 1$#%&!)% !"#$%&%' /&/),$%' )23*3,)0&%' 4*+,,&!$%'0$'56 X XC[ B?Cee?YgX C X XC[ g?eZe?BDD g?ShB B XC[ e?ZSX?ZYg B?hCZ B XC[ g?SBY?geS Xe?YCD e XC[ g?SBX?BXB XC?DSX e XC[ g?CDD?hXD XZ?ZSC g XC[ g?ege?BYY XS?DXg g XC[ e?SBC?eZh Bg?BDB h XC[ g?CCe?YCD Bg?YSS h XC[ e?XgZ?gZe BD?DeS D XC[ e?DDh?eeS eB?hZB D XC[ e?BYY?Dhh eh?ZhZ S XC[ e?hhg?ggD ge?ZhS S XC[ e?BZY?egC gD?heB Z XC[ e?gDY?gSS DX?ZgY Z XC[ e?XhY?CCD DB?XDY Y XC[ e?CBg?ZBZ ZY?geX Y XC[ B?ZYg?XSZ ZY?ZYB XC XC[ B?eDe?hYZ XSD?hgY XC XC[ B?eDX?DSB XSY?BDS
!"0/2*,#"*&"!2"(H3/(&,*2:"3/&"+,&-&.'2"!2"*(-',($/0(6."*&!"(.1,&-#"+,&)(2"2"!2"(.'&,)&.0(6." *&!" -'2*#:"2,,#%2"/."0#&;0(&.'&"*&"L(.("*&"C:DhX:"-&.-($!&5&.'&"-/+&,(#,"2"!2-"5&*(0(#.&-" =2$('/2!&-"*&"*&-(1/2!*2*"+2,2"./&-',#"+2G-?"Q()&,-2-"02/-2-"+/&*&."#,(1(.2,"&-'2"*(E&,&.< 0(2"0#5#"!#-"0,('&,(#-"*&"2%/-'&"+#,".#",&-+/&-'2:"-/$*&0!2,20(6."9"&!"2%/-'&"2!"b(.1,&-#"*&" $#!-(!!#c"*&"!#-"2-2!2,(2*#-",&1(-',2*#-:"&.',&"#',#-?"7(."&5$2,1#:"!2"+,(.0(+2!"*()&,1&.0(2" &-"+,#*/0'#"*&".#"0#.-(*&,2,"!2-"',2.-E&,&.0(2-"*&!" -'2*#:"3/&"&!(5(.2.:"&."1,2."5&*(*2:" !#-"(.1,&-#-"=2$('/2!&-"*&"!#-"=#12,&-"9:"&."5/0=#-"#',#-"02-#-:"!#-",&*/0&.Xg?"" N2"*(-',($/0(6."*&"!2"+#$!20(6."*&-+/4-"*&"3/&"!#-"=#12,&-",&0($&."!2-"',2.-E&,&.0(2-" &-'I"&R+/&-'2"&."&!"0/2*,#"*&"!2"*&,&0=2?" !"(.1,&-#",&-/!'2.'&:"&!"8@Jf"+,&<(5+/&-'#-:" &)(*&.0(2" /." 0#&;0(&.'&" *&" L(.(" *&" C:hSY:" #" -&2:" !2-" ',2.-E&,&.0(2-" *(,(1(*2-" 2" !#-" =#12,&-"&."0#.0&+'#"*&"L2-'#"@F$!(0#"&."7&1/,(*2*"7#0(2!",&*/0&."!2"*&-(1/2!*2*"&." /."XX[?" ."&!"2+2,'2*#"*&-'(.2*#"2!"2.I!(-(-"*&"!2"7&1/,(*2*"7#0(2!"-&"&R+#.*,I."5I-" ,&-/!'2*#-"20&,02"*&!"&E&0'#"*(-',($/'()#"*&!"L2-'#"@F$!(0#"&."7&1/,(*2*"7#0(2!?
5. Incidencia distributiva del Sistema Impositivo
N2",&02/*20(6."(5+#-('()2Xh",&+,&-&.'6:"&."&!"2U#"BCCD:"&!"XY:e"["*&!"@i8?" !"eS:e["
*&"&-#-",&0/,-#-"+,#)(.#"*&"!2",&02/*20(6."*&!"8P>:"&!"BD:D"["*&!"85+/&-'#"2"!2-"L2< .2.0(2-:"&!"XX:D"["*&"!#-"Q&,&0=#-"*&" R+#,'20(6.:"&!"Y:B"["*&!"85+/&-'#"2"!#-"J,4< *('#-"9"Q4$('#-"&."J/&.'2"J#,,(&.'&"9"&!"Xh:e"[",&-'2.'&"*&"/."0#.%/.'#"*&"(5+/&-'#-" *&"5&.#,"(5+#,'2.0(2"0/2.'('2'()2?"
Cuadro Nº 2. Recaudación de los Recursos Tributarios (año 2006)
14 En el año 2006, el 11.5% de los hogares sólo obtuvo ingresos que provinieron de algún tipo de transferencias otorgadas por el Estado. El 92% de esos hogares percibía jubilaciones y pensiones.
15 Los recursos de la Seguridad Social no son considerados impuestos por lo que no se toman en cuenta en el aná-lisis distributivo de este apartado. Estos son considerados en el apartado de la Seguridad Social. Cuando al total de impuestos se le adicionan los recursos de la Seguridad Social, la presión tributaria asciende a 23% del PBI.
N2"(.0(*&.0(2"*(-',($/'()2"*&!"7(-'&52"&-'I"*2*2:"&."+,(.0(+(#:"+#,"&!"1,2*#"*&"+,#1,&-(< )(*2*"V,&1,&-()(*2*W"*&"!#-"*(E&,&.'&-"(5+/&-'#-"+&,#"'25$(4.:"+#,"&!".()&!"#"'(+#"5&< *(#"*&"02*2"/.#"V(.0(*&.0(2",&*(-',($/'()2W?">-G:"-&"+/&*&."&.0#.',2,"(5+/&-'#-"5/9" +,#1,&-()#-"0#5#"&!"85+/&-'#"2"!#-"i(&.&-"@&,-#.2!&-:"+&,#"*&"(.0(*&.0(2"*(-',($/'()2" 02-("./!2"*&$(*#"2"-/"+#02",&!&)2.0(2"0/2.'('2'()2?"
!" (.*(02*#," *&" \2]^2.(" +2,2" &!" 0#.%/.'#" *&" !#-" (5+/&-'#-XD" ,&1(-',6" /." )2!#," *&"
<C:CCZ"9"&!"M7l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
Cuadro N°3. Impuestos totales e ingresos pre-impuestos
!"0/2*,#"*&"!2"(H3/(&,*2"5/&-',2"3/4"+#,0&.'2%&"*&"!#-"(5+/&-'#-"0#.-(*&,2*#-"&." &-'&" &%&,0(0(#" &-" b+212*#c" +#," 02*2" (.'&,)2!#" *&" (.1,&-#-?" N#-" =#12,&-" 5I-" +#$,&-" -#+#,'2."&!"B:S["*&"!#-"(5+/&-'#-"9"!#-"=#12,&-"5I-",(0#-:"&!"gZ:e[?"@#,"#',#"!2*#:"&!" 0/2*,#"*&"!2"*&,&0=2"5/&-',2"0/I.'#"*&!"(.1,&-#"'#'2!"&-"2+,#+(2*#"+#,"02*2"(.'&,)2!#" *&"!2"*(-',($/0(6."2.'&-"*&"3/&"'&.12."3/&"+212,"(5+/&-'#-?" ."&-'&"-&.'(*#:"&!"+,(5&," *&0(!",&0($&"&!"C:Y["*&"!#-"(.1,&-#-"+&,#"+212"&!"B:S["*&"!#-"(5+/&-'#-"5(&.',2-"3/&" &!"*40(5#",&0($&"&!"eh:S["*&"!#-"(.1,&-#-"9"+212"&!"gZ:e["*&"!#-"(5+/&-'#-?" !"G.*(0&"
16 Cuando se considera en conjunto el Sistema Impositivo, el criterio de traslación que se tuvo en cuenta para Im-puesto a las Ganancias de personas jurídicas fue la hipótesis 1 (ver apartado 5.1.1)
f/&.'&K"&!2$#,20(6."+,#+(2"-#$,&"!2"$2-&"*&" @A"9">f8@ BZX[ Xeg[ E#$%+F!' /#+G3/)#+)' /&/), XCZ[ YS[ Yh[ SY[ SS[ DD[ hY[ .&!2$!/#)2+F!' 0$'+*13$%/&%' /&/),$% B:S[ e:S[ g:C[ g:S[ h:C[ h:D[ S:B[ Z:B[ XC:D[ gZ:e[ 7$2+,$%'0$' +!"#$%&' !"' $% &'('()*+,+)#' X B e g h D S Z Y XC Xeh[ .&!2$!/#)2+F!' 0$'+!"#$%&%'1#$H +*13$%/&% C:Y[ B:Z[ e:Z[ g:Z[ h:e[ S:X[ Y:e[ XB:g[ XS:Y[ 7$2+,$%'0$' +!"#$%&' !"' $% &'('()*+,+)#' X B e g h D S Z Y XC eh:S[
*&"+,&-(6."',($/'2,(2"*(E&,&.0(2!"&-"/."(.*(02*#,"3/&",&-/5&"&-'#-"*#-".F5&,#-?"N2" +,&-(6."',($/'2,(2"-&"02!0/!2",&!20(#.2.*#"&!"+#,0&.'2%&"*&"!#"3/&"+212"*&"(5+/&-'#-" 02*2" *&0(!" ,&-+&0'#" *&" !#" 3/&" ,&0($&" *&" (.1,&-#-" 5(&.',2-" 3/&" !2" +,&-(6." ',($/'2,(2" *(E&,&.0(2!",&!20(#.2"!2"+,&-(6."',($/'2,(2"*&"02*2"*&0(!"0#."!2"+,&-(6."+,#5&*(#"*&!" -(-'&52?"@2,2"&!"*&0(!"X"!2"+,&-(6."',($/'2,(2"*(E&,&.0(2!"&-"*&"BZX[:"25+!(25&.'&"-/< +&,(#,"2!"+,#5&*(#?"N#-"*&0(!&-"*&"529#,"(.1,&-#"a&R0&+'#"&!"F!'(5# "+,&-&.'2."/.2" +,&-(6." (.E&,(#," 2!" +,#5&*(#:" &." &-+&0(2!" &!" *&0(!" Y?" mI-" 2*&!2.'&" -&" )&,I" 3/&" &-'&" 0#5+#,'25(&.'#:"9"-#$,&"'#*#"&!"*&!"*40(5#"*&0(!:"&-'I",&!20(#.2*#"0#."!#-"-/+/&-'#-" *&"',2-!20(6."(5+#-('()2"3/&"-&"'/)(&,#."&."0/&.'2?"
5.1 Incidencia distributiva de cada impuesto
34545&67%$!#*8&+&9+#&:+,+,')+#
!"85+/&-'#"2"!2-"L2.2.0(2-"&-'I"0#5+/&-'#"+#,"*#-"-/%&'#-"*(E&,&.0(2*#-"0#."',2'2< 5(&.'#-"*(-'(.'#-"&."-/"!(3/(*20(6.K"@&,-#.2-"fG-(02-"9"7#0(&*2*&-?" ."&!"2U#"BCCD:" /."XY:Y["*&"!2",&02/*20(6."*&!"(5+/&-'#"+,#)(.#"*&!"85+/&-'#"2"!2-"L2.2.0(2-"*&" @&,-#.2-"fG-(02-"9"/."ZC:X["*&"7#0(&*2*&-?
!" 0,('&,(#" *&" (.0(*&.0(2" +2,2" &!" 85+/&-'#" 2" !2-" L2.2.0(2-" *&" @&,-#.2-" fG-(02-" .#" +,&-&.'2"*(-0,&+2.0(2-"&."!#-"*(E&,&.'&-"&-'/*(#-"&5+G,(0#-K".#"-&"',2-!2*2"9"&-"-#+#,< '2*#"+#,"&!",&-+#.-2$!&"!&12!?"N2"2-(1.20(6."&-+&0G;02"-(."&5$2,1#:"+/&*&"*2,"!/12," 2")2,(2.'&-?"@2,2"&-'&"&%&,0(0(#"-&"0#.-(*&,6"&."E#,52"-&+2,2*2"!2"(.0(*&.0(2"*&!"0#5< +#.&.'&"*&"!2"g'2"02'&1#,G2"2"+2,'(,"*&"!2"-(5/!20(6."*&",&'&.0(#.&-"+#,"&-'&"0#.0&+'#" 2"!#-"*(E&,&.'&-"',2$2%2*#,&-",&1(-',2*#-"&."!2" @A?" !",&-'#"*&!"(5+/&-'#"-&"2-(1.6"*&" 20/&,*#"2!"(.1,&-#"*&"!#-"+2',#.&-"9"!#-"0/&.'2+,#+(-'2-"3/&"*&0!2,2,#."'&.&,"(.1,&-#-" +#,"&.0(52"*&"nSB?CCC"2./2!&-"VnXgg?CCC"+2,2"!#-"+,#E&-(#.2!&-Wo"9"!#"5(-5#"+2,2" !#-"',2$2%2*#,&-"3/&"*&0!2,2,#."'&.&,"(.1,&-#-"+#,"2!3/(!&,&-"9p#"12.2.0(2-"&."2!1F." .&1#0(#"&."&!"3/&".#"',2$2%2,#.o"+,&)(2"*&*/00(6."+2,2"02*2"/.#"*&!"5G.(5#".#"(5+#< .($!&"3/&"0#.'&5+!2"!2"!&9"V*&*/00(#.&-"+#,"06.9/1&:"=(%#-"5&.#,&-"*&"XZ:"&'04'&,2W" *&!"5(-5#"5#*#"3/&"-&"!!&)6"2"02$#"0#."&!"85+/&-'#"2"!2-"L2.2.0(2-"g'2?"02'&1#,G2WXS?"" M&-+&0'#"*&!"85+/&-'#"2"!2-"L2.2.0(2-"*&"@&,-#.2-"j/,G*(02-:"-/"(.0(*&.0(2"*(#"!/12," 2"*(E&,&.'&-"0,('&,(#-"*&"',2-!20(6.?"@2,2"&!"+,&-&.'&"&-'/*(#"-&"2*#+'2,#."!#-"-(1/(&.'&-K -+1F/$%+%'9I'-&"',2-!2*2"&!"hC["2"!#-"0#.-/5(*#,&-:")G2"(.0,&5&.'#"&."!#-"+,&0(#-:"9"&!" ,&-'2.'&"hC["!#"-#+#,'2."!#-"=#12,&-"5I-",(0#-"*&"!2"*(-',($/0(6.XZ? -+1F/$%+%'DI"&!"XCC["-&"',2-!2*2"2!"0#.-/5#"V)G2"(.0,&5&.'#"&."!#-"+,&0(#-W? !"85+/&-'#"2"!2-"L2.2.0(2-"0#.-'('/9&:"+#,"!#"5&.#-"&."'&#,G2:"&!"1,2)25&."*&"529#," (.0(*&.0(2"+,#1,&-()2"*&!"7(-'&52?"7(."&5$2,1#:"&!",&-/!'2*#"&-"-&.-($!&"2"!2"=(+6'&-(-" 2*#+'2*2"+2,2"2-(1.2,"&!"0#5+#.&.'&"*&"7#0(&*2*&-?">"0#.'(./20(6.:"-&"-(.'&'(H2"!2" (.0(*&.0(2"*&-21,&12*2"+2,2"!2-"*#-"=(+6'&-(-K
17 Ver el Anexo para un detalle más preciso del procedimiento.
18 Este supuesto de incidencia considera que los accionistas son individuos que se ubican en el último intervalo de la distribución. Al no tener información detallada al respecto se tuvo que tomar arbitrariamente esta decisión.
Cuadro Nº 4. Concentración del Impuesto a las Ganancias según distintas hipótesis de traslación f/&.'&K"&!2$#,20(6."+,#+(2"-#$,&"!2"$2-&"*&"!#-"*2'#-" @A"9">f8@? !"J/2*,#"Tq"g"5/&-',2"065#"-&"0#.0&.',2"&!"85+/&-'#"2"!2-"L2.2.0(2-"-&1F."-&"'#5&"&." 0/&.'2"!2"=(+6'&-(-"X"6"!2"B?" -"EI0(!".#'2,"3/&"0/2.*#"!#-"0#.-/5(*#,&-"-&"=20&."02,1#" *&"!2"+2,'&"b7#0(&*2*&-c"V=(+6'&-(-"BW:"&!"(5+/&-'#",&-/!'2",&1,&-()#"9"-#."!#-"=#12,&-"*&" 5&.#,&-"(.1,&-#-"!#-"3/&"+212."/."5#.'#"5I-"&!&)2*#"3/&"0#."!2"=(+6'&-(-"X?" -'#"3/&< *2",&_&%2*#"&."!#-")2!#,&-"*&!"G.*(0&"*&"\2]^2.("3/&",&-/!'2"2!'25&.'&"+,#1,&-()#"0#."!2" =(+6'&-(-"X"V<C:XhYW"9",&1,&-()#"0#."!2"=(+6'&-(-"B"VC:ChZW?" !"#',#"G.*(0&"VM7lW"5/&-',2" !2"5(-52"'&.*&.0(2K"&)(*&.0(2"/.")2!#,"*&"<CCXB"a,&*(-',($/0(6."+,#1,&-()2 "+2,2"&!" +,(5&,"02-#"9"/.#"*&"C:CCg"a,&*(-',($/0(6.",&1,&-()2 "+2,2"&!"-&1/.*#?"" >-(5(-5#:"-("-6!#"&R(-'(&-&"&!"85+/&-'#"2"!2-"L2.2.0(2-:"!2"*&-(1/2!*2*"&."!2"*(-',($/0(6." *&!"(.1,&-#"02&,G2"/."B["0#."!2"=(+6'&-(-"X"*&"',2-!2*#"9"2/5&.'2,G2"/."C:S["0#."!2"B?"
Cuadro N°5. Presión tributaria del Impuesto a las Ganancias según distintas hipótesis de traslación
"
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
3454;&67%$!#*8&+9&<+98"&=."!.+>8
!"8P>"0#.-'('/9&"!2"E/&.'&"*&";.2.0(25(&.'#"*&!" -'2*#"5I-"(5+#,'2.'&"*&-*&"&!" +/.'#" *&" )(-'2" 0/2.'('2'()#" ,&+,&-&.'2.*#:" &." &!" BCCD:" /." eS:e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uadro Nº 6 "" !"8P>"&-"&!"(5+/&-'#"*&"529#,"(.0(*&.0(2",&1,&-()2?" -'#"-&"*&$&"2"3/&"!#-"=#12< ,&-"5I-"+#$,&-"*&-'(.2."/."529#,"+#,0&.'2%&"*&"-/"(.1,&-#"2!"0#.-/5#"*&"$(&.&-"9" -&,)(0(#-"3/&"!#-"5I-",(0#-?" !"G.*(0&"*&"\2]^2.("'#52"/.")2!#,"*&"C:XZe:"2!'25&.'&" ,&1,&-()#:"9"&!"M7l:"C:CXh:"&-"*&0(,:"0#."/.2"(.0(*&.0(2",&*(-',($/'()2",&1,&-()2?"7("&!" F.(0#"(5+/&-'#"&R(-'&.'&"E/&-&"&!"8P>:"!2"*&-(1/2!*2*"&."&!"(.1,&-#"&)(*&.0(2,G2"/.2" *&-5&%#,2"*&!"B:D[?" f/&.'&K"&!2$#,20(6."+,#+(2"-#$,&"!2"$2-&"*&"!#-"*2'#-" @A"9">f8@?3454?&67%$!#*8&+&98#&@"A>)*8#&B&CAD)*8#&!,&@$!,*+&@8"")!,*!&E+,'+")+
N2",&02/*20(6."*&"&-'&"(5+/&-'#"+,#)(&.&"*&"1,2)2,"!2-"0/&.'2-"$2.02,(2-"*&"(.*()(< */#-"9"&5+,&-2-?"N2"(.0(*&.0(2"*&+&.*&:"+#,"!#"'2.'#:"*&"!2"02+20(*2*"*&"!2-"&5+,&-2-" +2,2"',2-!2*2,"&!"(5+/&-'#"2"!#-"+,&0(#-"*&"!#-"+,#*/0'#-"3/&")&.*&:"+#,"/."!2*#o"9"3/4" +#,0&.'2%&"*&"&-'2-"0/&.'2-"&-'I."&."+#*&,"*&"!#-"(.*()(*/#-"9"0/I."-&1/(*#",&2!(H2." 5#)(5(&.'#-:"+#,"&!"#',#?"N2"2/-&.0(2"*&"(.E#,520(6."*&"&-'2".2'/,2!&H2"&."!2-"&.0/&-< '2-"2"=#12,&-"=20&"3/&"-&2"/.#"*&"!#-"',($/'#-"*&"529#,"*(-0,&0(#.2!(*2*"2"!2"=#,2"*&" &-'(52,"-/"(.0(*&.0(2"&E&0'()2? !"0,('&,(#"-&1/(*#"&."&-'&"&%&,0(0(#"&-"&!"*&"',2-!20(6."*&"/."hC["2!"0#.-/5#"9"&!",&-'#" *&"2-(1.20(6."*&"20/&,*#"2!"(.1,&-#"3/&"+&,0($&."!#-"(.*()(*/#-"0#.0&.',2*#-"&."!#-" F!'(5#-"0/2',#"*&0(!&-"*&"!2"*(-',($/0(6.XY?"N#-",&-/!'2*#-"*&"(.0(*&.0(2"-&"5/&-',2." &."&!"-(1/(&.'&"0/2*,#K Cuadro Nº 7 " f/&.'&K"&!2$#,20(6."+,#+(2"-#$,&"!2"$2-&"*&"!#-"*2'#-" @A"9">f8@? i2%#"&-'2"=(+6'&-(-"*&"',2-!20(6.:"&!"(5+/&-'#",&-/!'2"+,#1,&-()#"V\r<C:CXSW"2/.3/&:" +,I0'(025&.'&:"-(."(.0(*&.0(2",&*(-',($/'()2"VM7lrC?CCCW?" !"0/2*,#"Tq"D"5/&-',2"&!" +#,0&.'2%&"*&"(5+/&-'#"3/&"'&,5(.2,G2"-#+#,'2.*#"02*2"*&0(!"*&"(.1,&-#?"Q&$(*#"2"3/&" -&"-/+/-#"3/&"!2-"&5+,&-2-"',2-!2*2."+2,'&"*&!"(5+/&-'#"2"!#-"+,&0(#-"*&"!#-"$(&.&-"9" -&,)(0(#-"3/&"+,#*/0&.:"'#*#-"!#-"*&0(!&-"'&,5(.2."+212.*#"2!1#"*&"&-'&"',($/'#:"2/.< 3/&"-/"(.0(*&.0(2"&-"0!2,25&.'&"-/+&,(#,"&."&!"F!'(5#"*&0(!?"19 Ante la falta de información disponible sobre los supuestos de incidencia de este tributo tanto en la literatura específica como en los organismos oficiales, se procedió de manera arbitraria a su asignación. En este sentido, en el trabajo de Sabaini y Rossignolo del 2008 se supone que el impuesto a los créditos y débitos en Cuenta Corriente es un tributo cuya carga se traslada. Los autores suponen que incide sobre el consumo en un 80% y el restante 20% lo asignan según la distribución del ingreso de la población.
3454F&67%$!#*8#&6,*!",8#;G&B&+&98#&@87D$#*)D9!#
>!"(1/2!"3/&"!#"3/&"-/0&*&"0#."&!"8P>:"!2"2-(1.20(6."/-/2!"*&"(.0(*&.0(2"+2,2"!#-"(5< +/&-'#-"-#$,&"$(&.&-"&-+&0G;0#-"-/,1&"*&"0#.-(*&,2,"&!"0#.-/5#"3/&"=20&."*&"&-'#-" $(&.&-"!#-"*(-'(.'#-"(.'&,)2!#-"*&"(.1,&-#BX?" ."&!"-(1/(&.'&"0/2*,#"-&"*&'2!!2"&!"+#,0&.<
'2%&"*&"&-'#-"*#-"(5+/&-'#-"3/&"&-"-#+#,'2*#"+#,"02*2"*&0(!?
Cuadro N° 8. Índices de concentración y de presión tributaria diferencial
" f/&.'&K"&!2$#,20(6."+,#+(2"-#$,&"!2"$2-&"*&"!#-"*2'#-" @A"9">f8@? -'#-"*#-"(5+/&-'#-"-#."!#-"5I-",&1,&-()#-"*&!"7(-'&52?" -'#"-&"52.(;&-'2"&."&!")2!#," *&!"G.*(0&"*&"\2]^2.(:"C?eeD:"+#-('()#"9"&!&)2*#?"@#,"-/"+2,'&:"-("$(&."!2"(.0(*&.0(2" ,&*(-',($/'()2"&-",&1,&-()2:"M7lrC?CCD:"&-"5/0=#"5&.#,"3/&"!2"*&!"8P>:"*2*#"3/&"-/" 5&.#,"(5+#,'2.0(2"&."!2",&02/*20(6."'#'2!?" !"&!&)2*#"1,2*#"*&",&1,&-()(*2*"-&"+/&*&"#$-&,)2,"'25$(4."0#."!2"+,&-(6."',($/'2,(2:" *#.*&"!#-"*&0(!&-"5I-"+#$,&-"*&"!2"*(-',($/0(6."+212."/."2!'#"+#,0&.'2%&"*&"&-'#-"(5< +/&-'#-:"(.0!/-#"5I-"3/&"!#"3/&"+212."*&"8P>?"
34543&C!"!'H8#&>!&IJ%8"*+')K,&
N#-"Q&,&0=#-"*&" R+#,'20(6."VQ sW"0#.-'('/9&,#.:"&."&!"2U#"BCCD:"!2"-&1/.*2"E/&.'&" *&"(.1,&-#-"',($/'2,(#-"*&!"+2G-?"7("$(&."&-'&"1,2)25&."2!02.H2"2"/."0#.%/.'#"5/9"25< +!(#"9"=&'&,#14.&#"*&"$(&.&-:"!#-"0#5$/-'($!&-:",&-(*/#-"2!(5&.'2,(#-"+2,2"2.(52!&-:" 20&('&-:"0&,&2!&-"9"#!&21(.#-2-:"0#.0&.',2,#."5I-"*&!"Sh["*&"!2",&02/*20(6.?"N2"02*&< .2"21,#(.*/-',(2!"VJ>8W"!(*&,2"!2",&02/*20(6."0#."/."Dh:h[:"!/&1#"-(1/&."!#-"+,#*/0< '#-"5(.&,2!&-"VE/.*25&.'2!5&.'&"+&',6!&#"9"12-W"0#."/."Bg["9";.2!5&.'&:"/."1,/+#" 5/9"=&'&,#14.&#"*&"$(&.&-"(.*/-',(2!&-:"0#."/."XC:h[?" -'&"',($/'#"0#.-'('/9&"/."02-#" +2,'(0/!2,"&."&!"2.I!(-(-"*&"(.0(*&.0(2"*(-',($/'()2"92"3/&:"2*&5I-"*&!"&E&0'#";-02!:"-&"20 Los impuestos internos incluyen, entre otros, al tabaco, bebidas alcohólicas, analcohólicas y telefonía celular. 21 Se utiliza la ENGH (tanto para bienes específicos como para combustibles)
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h[W"VT#1/4-"!*&+9?:"BCCSW?"N#-"5#.'#-"*&"&R0&*&.'&" 2!"0#.-/5(*#,"-#$,&"!2"J>8"0#,,&-+#.*&."2"/.2"&-'(520(6."0##,*(.2*2"+#,"T#1/4-"9" @#,'#"&."&!"2U#"BCCS?"N#-"5#.'#-"*&!"&R0&*&.'&"*&!"0#.-/5(*#,"-#$,&"0#5$/-'($!&-" +&,'&.&0&."2"&-'(520(#.&-"+,#+(2-:"3/&"-&"*&'2!!2."&."&!">.&R#?"N2"&-'(520(6."*&"!2" (.0(*&.0(2"+#,"&-',2'#-"*&"(.1,&-#-"-&",&2!(H6"2"+2,'(,"*&!"0#.-/5#"*&"!#-"$(&.&-"&-+&< 0G;0#-"&."!2" TLA?
!" \2]^2.(" *&!" &E&0'#" ;-02!:" F.(025&.'&:" &-" *&" <C:eBX" V5/9" +,#1,&-()#W" 9" &!" M7l" <C:CXX:"'25$(4."0#.",&*(-',($/0(6."+,#1,&-()2?"
." !#-" -(1/(&.'&-" 0/2*,#-" -&" ,&-/5&." !#-" ,&-/!'2*#-" *&" !2" (.0(*&.0(2" &0#.65(02" 9" ;-02!"*&"!#-"*&,&0=#-"*&"&R+#,'20(6."+#,"/."!2*#"V0/2*,#"*&"!2"(H3/(&,*2Wo"9"!2"0#.0&.< ',20(6."*&!"(.1,&-#"*(-+#.($!&"V(.1,&-#"5&.#-"(5+/&-'#-W",&2!"9"!2"0#.0&.',20(6."*&!" (.1,&-#"*(-+#.($!&"=(+#'4'(02"&."&!"02-#"*&"3/&".#"&R(-'(&-&."!#-"*&,&0=#-"*&"&R+#,'2< 0(6."V0/2*,#"*&"!2"*&,&0=2W? Cuadro Nº 9 f/&.'&K"&!2$#,20(6."+,#+(2