税收的渐进性和对发展中国家的富人征税:拉丁美洲的教训
Marcelo Bergolo1, Juliana Londoño-Vélez2, Darío Tortarolo3
1Universidad de La República, Uruguay, IZA and GLO.
概括
拉丁美洲面临着对富人征税的挑战,原因是高不平等和低税收. 政策改革,如扩大税基和加强行政管理,对于有效的渐进税收至关重要.
科学领域:
- 经济学 经济学 经济学
- 公共财政是公共财政.
- 拉丁美洲研究 拉丁美洲研究
背景情况:
- 拉丁美洲的收入不平等很高,税收征收能力有限.
- 现有的税收制度因个人收入和财富税缴纳率较低而陷入困境.
- 对资本收入和财富的优惠税收待遇导致富人的有效税率较低.
研究的目的:
- 分析拉丁美洲实施渐进式税收的挑战.
- 探索有效征税高收入个人和财富的政策选择.
- 了解税收政策对富人的行为的影响.
主要方法:
- 审查有关拉丁美洲税收制度的现有文献.
- 分析影响税收征收和再分配的因素.
- 检查有关富人对税收政策的反应的证据.
主要成果:
- 高的免税门,较低的最高边际税率和较弱的行政能力阻碍了税收效率.
- 资本收入占最高收入者的收入的很大一部分,通常以优惠税率征税.
- 富人可能会通过各种避税和逃税策略来应对税收变化.
结论:
- 建议通过减少豁免和门来扩大所得税基数.
- 重新评估资本收入的优惠税率和监测外国收入是关键.
- 加强税务管理和考虑财富税对于改善税收收集和再分配至关重要.
关键词:
H24 H24 H24 H24 H24 H24 H24 H24 H24 H24 H24 H24H25 H25 H25 H25 H25 H25 H25 H25 H25 H25 H25 H25 H25 H25 H25H2626 H2626 H2626 H2626 H2626 H2626 H2626 H2626 H26拉丁美洲 拉丁美洲 拉丁美洲收入和资本税的税收.税收政策 税收政策最富有的群体最富有的群体.更多相关视频
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