La disuguaglianza socioeconomica in America Latina e Colombia. Panoramica sulle politiche pubbliche per la redistribuzione della ricchezza
.
Abstract In Latin America, the struggle against socioeconomic inequality is a recurring theme of regional and global political debate. In fact, despite the progress made during the 2008-2014 commodity price boom, the various governments have failed to transform reality in a more equitable direction. Through a statistical-documentary review, this paper aims to examine the tax system of some of the main Latin American countries, with a particular focus on the Colombian case. It emerges that, with the exception of Argentina, Brazil and Cuba, the Latin American reality is still very far from the values of tax revenues and social spending of the OECD average. This differential is caused in particular by a substantially regressive approach to tax... Ver más
2382-5014
9
2022-10-21
18
33
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
info:eu-repo/semantics/openAccess
http://purl.org/coar/access_right/c_abf2
id |
metarevistapublica_unisanbuenaventura_revistainternacionaldecooperacionydesarrollo_37_article_6093 |
---|---|
record_format |
ojs |
institution |
UNIVERSIDAD DE SAN BUENAVENTURA |
thumbnail |
https://nuevo.metarevistas.org/UNIVERSIDADDESANBUENAVENTURA_COLOMBIA/logo.png |
country_str |
Colombia |
collection |
Revista Internacional de Cooperación y Desarrollo |
title |
La disuguaglianza socioeconomica in America Latina e Colombia. Panoramica sulle politiche pubbliche per la redistribuzione della ricchezza |
spellingShingle |
La disuguaglianza socioeconomica in America Latina e Colombia. Panoramica sulle politiche pubbliche per la redistribuzione della ricchezza Riccardi, Davide Agudelo Taborda, Jairo Bossio Blanco, Veronica del Carmen |
title_short |
La disuguaglianza socioeconomica in America Latina e Colombia. Panoramica sulle politiche pubbliche per la redistribuzione della ricchezza |
title_full |
La disuguaglianza socioeconomica in America Latina e Colombia. Panoramica sulle politiche pubbliche per la redistribuzione della ricchezza |
title_fullStr |
La disuguaglianza socioeconomica in America Latina e Colombia. Panoramica sulle politiche pubbliche per la redistribuzione della ricchezza |
title_full_unstemmed |
La disuguaglianza socioeconomica in America Latina e Colombia. Panoramica sulle politiche pubbliche per la redistribuzione della ricchezza |
title_sort |
la disuguaglianza socioeconomica in america latina e colombia. panoramica sulle politiche pubbliche per la redistribuzione della ricchezza |
description |
Abstract
In Latin America, the struggle against socioeconomic inequality is a recurring theme of regional and global political debate. In fact, despite the progress made during the 2008-2014 commodity price boom, the various governments have failed to transform reality in a more equitable direction. Through a statistical-documentary review, this paper aims to examine the tax system of some of the main Latin American countries, with a particular focus on the Colombian case. It emerges that, with the exception of Argentina, Brazil and Cuba, the Latin American reality is still very far from the values of tax revenues and social spending of the OECD average. This differential is caused in particular by a substantially regressive approach to taxation, accompanied by high levels of avoidance and evasion. The result is that welfare services (pensions, health, and education) do not receive the necessary resources for their effective, efficient, and universal functioning. This thus discredits their credibility, especially in the eyes of the middle and rich classes who often purchase these services from the private sector. By virtue of this dynamic, Latin American welfare is thus transformed into a kind of charity of the middle-high classes towards the less ones. This ideological outlook is in fact one of the greatest obstacles to a progressive transformation of the Latin American tax system, which is also distinguished by a very low taxation of the income and wealth of individuals compared to other countries of greater industrialization.
Keywords: Welfare state, fiscal policy, social inclusion, Latin America, Carlo Tassara.
|
description_eng |
In Latin America, the fight against socioeconomic inequality is a recurring theme of regional and international political debate. In fact, despite the progress made during the 2008-2014 commodity price boom, the various governments have failed to transform reality in a more equitable direction. Through a statistical-documentary review, this article aims to examine the tax system of some of the main Latin American countries, with a particular focus on the Colombian case. It emerges that, with the exception of Argentina, Brazil and Cuba, the Latin American reality is still very far from the values of tax revenues and social spending of the
 
OECD average. This differential is caused in particular by a substantially regressive approach to taxation, accompanied by high levels of avoidance and evasion. The result is that welfare services (pensions, health and education) do not receive the necessary resources for their effective, efficient and universal functioning. This thus discredits their credibility, especially in the eyes of the middle and rich classes who often purchase these services from the private sector. By virtue of this dynamic, Latin American welfare is thus transformed into a kind of charity of the middle-high classes towards the less ones. This ideological outlook is in fact one of the greatest obstacles to a progressive transformation of the Latin American tax system, which is also distinguished by a very low taxation of the income and wealth of individuals compared to other countries of greater industrialization.
|
author |
Riccardi, Davide Agudelo Taborda, Jairo Bossio Blanco, Veronica del Carmen |
author_facet |
Riccardi, Davide Agudelo Taborda, Jairo Bossio Blanco, Veronica del Carmen |
citationvolume |
9 |
citationissue |
2 |
citationedition |
Núm. 2 , Año 2022 : Revista Internacional de Cooperación y Desarrollo |
publisher |
Universidad de San Buenaventura |
ispartofjournal |
Revista Internacional de Cooperación y Desarrollo |
source |
https://revistas.usb.edu.co/index.php/Cooperacion/article/view/6093 |
language |
|
format |
Article |
rights |
http://creativecommons.org/licenses/by-nc/4.0 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 |
type_driver |
info:eu-repo/semantics/article |
type_coar |
http://purl.org/coar/resource_type/c_6501 |
type_version |
info:eu-repo/semantics/publishedVersion |
type_coarversion |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
type_content |
Text |
publishDate |
2022-10-21 |
date_accessioned |
2022-10-21T11:10:25Z |
date_available |
2022-10-21T11:10:25Z |
url |
https://revistas.usb.edu.co/index.php/Cooperacion/article/view/6093 |
url_doi |
https://doi.org/10.21500/23825014.6093 |
eissn |
2382-5014 |
doi |
10.21500/23825014.6093 |
citationstartpage |
18 |
citationendpage |
33 |
url2_str_mv |
https://revistas.usb.edu.co/index.php/Cooperacion/article/download/6093/4897 |
url3_str_mv |
https://revistas.usb.edu.co/index.php/Cooperacion/article/download/6093/4888 |
_version_ |
1811200854744629249 |
spelling |
La disuguaglianza socioeconomica in America Latina e Colombia. Panoramica sulle politiche pubbliche per la redistribuzione della ricchezza La disuguaglianza socioeconomica in America Latina e Colombia. Panoramica sulle politiche pubbliche per la redistribuzione della ricchezza Abstract In Latin America, the struggle against socioeconomic inequality is a recurring theme of regional and global political debate. In fact, despite the progress made during the 2008-2014 commodity price boom, the various governments have failed to transform reality in a more equitable direction. Through a statistical-documentary review, this paper aims to examine the tax system of some of the main Latin American countries, with a particular focus on the Colombian case. It emerges that, with the exception of Argentina, Brazil and Cuba, the Latin American reality is still very far from the values of tax revenues and social spending of the OECD average. This differential is caused in particular by a substantially regressive approach to taxation, accompanied by high levels of avoidance and evasion. The result is that welfare services (pensions, health, and education) do not receive the necessary resources for their effective, efficient, and universal functioning. This thus discredits their credibility, especially in the eyes of the middle and rich classes who often purchase these services from the private sector. By virtue of this dynamic, Latin American welfare is thus transformed into a kind of charity of the middle-high classes towards the less ones. This ideological outlook is in fact one of the greatest obstacles to a progressive transformation of the Latin American tax system, which is also distinguished by a very low taxation of the income and wealth of individuals compared to other countries of greater industrialization. Keywords: Welfare state, fiscal policy, social inclusion, Latin America, Carlo Tassara. In Latin America, the fight against socioeconomic inequality is a recurring theme of regional and international political debate. In fact, despite the progress made during the 2008-2014 commodity price boom, the various governments have failed to transform reality in a more equitable direction. Through a statistical-documentary review, this article aims to examine the tax system of some of the main Latin American countries, with a particular focus on the Colombian case. It emerges that, with the exception of Argentina, Brazil and Cuba, the Latin American reality is still very far from the values of tax revenues and social spending of the   OECD average. This differential is caused in particular by a substantially regressive approach to taxation, accompanied by high levels of avoidance and evasion. The result is that welfare services (pensions, health and education) do not receive the necessary resources for their effective, efficient and universal functioning. This thus discredits their credibility, especially in the eyes of the middle and rich classes who often purchase these services from the private sector. By virtue of this dynamic, Latin American welfare is thus transformed into a kind of charity of the middle-high classes towards the less ones. This ideological outlook is in fact one of the greatest obstacles to a progressive transformation of the Latin American tax system, which is also distinguished by a very low taxation of the income and wealth of individuals compared to other countries of greater industrialization. Riccardi, Davide Agudelo Taborda, Jairo Bossio Blanco, Veronica del Carmen 9 2 Núm. 2 , Año 2022 : Revista Internacional de Cooperación y Desarrollo Artículo de revista Journal article 2022-10-21T11:10:25Z 2022-10-21T11:10:25Z 2022-10-21 application/pdf text/html Universidad de San Buenaventura Revista Internacional de Cooperación y Desarrollo 2382-5014 https://revistas.usb.edu.co/index.php/Cooperacion/article/view/6093 10.21500/23825014.6093 https://doi.org/10.21500/23825014.6093 http://creativecommons.org/licenses/by-nc/4.0 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. 18 33 Alvaredo, F. y Londoño Vélez, J. (2014). Altos ingresos e impuesto de renta en Colombia, 1993-2010. Revista de Economía Institucional, 16(31), 157-194. Amarante, V., Galván, M. y Mancero, X. (Abril de 2016). Desigualdad en América Latina: una medición global. Revista CEPAL, 118, 27-47. Consultato il 25 maggio 2022: https://www.cepal.org/es/publicaciones/40024-desigualdad-america-latina-medicionglobal Ávila, J. y Cruz, Á. (2015). Colombia: estimación de la evasión del impuesto de renta de personas jurídicas 2007-2012. Bogotá: DIAN, Subdirección de Gestión de Análisis Operacional. Bobbio, N. (1995). Eguaglianza e libertà (vol. 40). Torino: Einaudi. Bobbio, N. y Polito, P. (2010). Elementi di politica: antologia. Torino: Einaudi. Brinkmann, S. (a cura di) (2019). El Modelo Social Europeo y América Latina. Bogotá: Fundación K. Adenauer. Buonomo Zabaleta, M. e Yanes Rizo, P. (2013). Crecimiento económico y cohesión social en América Latina y el Caribe (LC/L.3713). México D.F.: CEPAL, Naciones Unidas. Burgos Bolaños, S. y Padauí, B. (2016). Cartagena de Indias en el sistema mundial: lectura crítica de las geografías postmodernas en una ciudad periférica. Cartagena: Editorial Universitaria. Universidad de Cartagena. Bushnell, D. (2011). Colombia, una nación a pesar de sí misma. Nuestra historia desde los tiempos precolombinos hasta hoy. Bogotá: Planeta. CEPAL. (2013). Panorama social de América Latina 2012 (LC/G.2557-P). Santiago de Chile: Naciones Unidas. CEPAL. (2015). Panorama fiscal de América Latina y el Caribe 2015. Santiago: Comisión Económica para América Latina y el Caribe (CEPAL). CEPAL. (2018). Base de datos de inversión social en América Latina y el Caribe. Consultato il 23 maggio 2018: https://observatoriosocial.cepal.org/inversion/es/indicador/gastosocial CEPAL y OXFAM. (2016). Tributación para un crecimiento inclusivo. Santiago de Chile: Naciones Unidas. Coello Cremades, R. y Fernández Cervantes, S. (2013). Política fiscal y equidad de género en Bolivia: Análisis y propuesta para la construcción del pacto fiscal hacia el Vivir Bien. La Paz: ONU Mujeres. Colomer, M. y Alcántara, M. (2015). Desigualdad, pobreza, fiscalidad. Política Exterior, (29)166, 110-119. Concha Llorente, T., Ramírez Jaramillo, J. C. y Acosta, O. L. (2017). Tributación en Colombia: reformas, evasión y equidad. Santiago de Chile: Naciones Unidas y CEPAL. Esping-Andersen, G. (1990). The three worlds of welfare capitalism. Princeton, NJ: Princeton University Press. Gómez Sabaini, J. C., Jiménez, J. P. y Podestá, A. (a cura di) (2010). Tributación, evasión y equidad en América Latina (LC/W.309). Documentos de Proyecto. Santiago: Comisión Económica para América Latina y el Caribe (CEPAL). Goñi, E., López, J. H. y Servén, L. (2011). Fiscal redistribution and income inequality in Latin America. World Development, (39)9, 1558-1569. ICEFI. (2015). Position regarding the Plan of the Alliance for Prosperity in the Northern Triangle. Guatemala: ICEFI. Kalmanovitz, S. (20 de abril de 2014). La inequidad de Colombia. El Espectador. Kato, J. (2003). Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion. Cambridge: Cambridge University Press. Lobato Gentil, D. (2019). La política social en Brasil: avances y retrocesos recientes (2003-2016). In: Brinkmann, S. (a cura di), El Modelo Social Europeo y América Latina (pp. 203 -238). Bogotá: Fundación K. Adenauer. Mahon, J. E. (2004). Causes of Tax Reform in Latin America. Latin America Research Review, 39, 1-29. Mahon, J. E., Bergman, M. y Arnson, C. (eds.) (2015). Progressive Tax Reform and Equality in Latin America. Washington: Wilson Center. Moreno, L. (2019). La edad de bronce del bienestar en Europa. In: Brinkmann, S. (a cura di), El Modelo Social Europeo y América Latina (pp. 75 - 102). Bogotá: Fundación K. Adenauer. OCSE / OCDE (2015). Estudios económicos de la OCDE Colombia. Visión general. Bogotá: OCDE. OCSE / OECD (2018). Social spending (indicator). Consultato il 23 maggio 2018, desde: https://data.oecd.org/socialexp/social-spending.htm#indicator-chart OCSE / OECD et al. (2022). Revenue Statistics in Latin America and the Caribbean 2022. Paris: OECD. https://doi.org/10.1787/58a2dc35-en-es Parada, J. (2019). La Colombia del posconflicto: el reto de la desigualdad. In: Brinkmann, S. (a cura di), El Modelo Social Europeo y América Latina (pp. 239 - 258). Bogotá: Fundación K. Adenauer Pecho, M., Peláez, F. y Sánchez, J. (2012). Estimación del incumplimiento tributario en América Latina: 2000-2010. Centro Interamericano de Administraciones Tributarias. Dirección de Estudios e investigaciones Tributarias. Documento de trabajo 3. Piketty, T. (2014). Il capitale nel XXI secolo. Milano: Bompiani. Quijano, A. (2000), “Colonialidad del poder, eurocentrismo y América Latina”, in Lander E. (a cura di), La colonialidad del saber: eurocentrismo y ciencias sociales. Perspectivas latinoamericanas. Buenos Aires: CLACSO Riccardi, D. e Agudelo Taborda, J. (2019). Los sistemas fiscales y la redistribución de la renta: panorámica sobre América Latina y Colombia. In: Brinkmann, S. (a cura di), El Modelo Social Europeo y América Latina (pp. 105-130). Bogotá: Fundación K. Adenauer. Riccardi, D. e Agudelo Taborda, J. (2021). Cooperação internacional para a paz na Colômbia: divergências e convergências entre os Estados Unidos e a União Europeia, Estudos Internacionais, 9(3), 133-151 Rodríguez Salazar, Ó. (2001). La difícil consolidación de un Estado de bienestar. In Corredor Martínez, C. et al., Desarrollo económico y social en Colombia: siglo XX (pp. 203-230). Bogotá: Universidad Nacional de Colombia Romero Tenorio, J.M., Riccardi, D., Díez Jiménez, A. (2019). La colonialità del potere nei mezzi di comunicazione colombiani. Il caso dello sbiancamento nei telegiornali di RCN. Comparative Cultural Studies: European and Latin American Perspectives, 8, 93-104. Santos, B. d. S. (2004). Reinventar la democracia. Reinventar el Estado. Quito: Ediciones Abya Yala. Tassara, C. (2012a). Cooperación europea y relaciones euro-latinoamericanas: características, desafíos y proyecciones. In: E. Said Hung (A cura di), Diálogos y desafíos euro-latinoamericanos. Ensayos sobre cooperación, derecho, educación y comunicación (pp.1-51). Barranquilla: Universidad del Norte. Tassara, C. e Prandi, S. (2016). Cooperación euro-latinoaméricana y políticas públicas de cohesión social y lucha contra la pobreza. La experiencia del Programa EUROsociAL en Colombia, Opera, 18, 61-83. Tassara, C. (2018a). Desigualdad y vulnerabilidad social en la Agenda 2030: posibles escenarios para los países latinoamericanos de renta media. Revista Internacional de Cooperación y Desarrollo, 5, 128-156. Tassara, C. (2018b). Cooperazione internazionale allo sviluppo: governo, economia e società. Evoluzione delle politiche e scenari futuri. Roma: Nuova Cultura. Tassara, C. e Rueda Fiorentino, M. (2022). Unión Europea y América Latina y el Caribe frente a las consecuencias socioeconómicas de la pandemia: opciones y desafíos de la cooperación euro-latinoamericana. In: Pastrana Buelvas, E., Reith, S., Velosa, E. (a cura di), Desorden mundial. ¿Pospandemia y transición? (pp. 307-329). Bogotá: Fundación K. Adenauer. Timmons, J. F. (2005). The fiscal contract: States, taxes, and public services. World Politics, (57)4, 530-567. Zanatta, L. (2017). Storia dell’America Latina contemporanea. Roma-Bari: Editori Laterza. https://revistas.usb.edu.co/index.php/Cooperacion/article/download/6093/4897 https://revistas.usb.edu.co/index.php/Cooperacion/article/download/6093/4888 info:eu-repo/semantics/article http://purl.org/coar/resource_type/c_6501 info:eu-repo/semantics/publishedVersion http://purl.org/coar/version/c_970fb48d4fbd8a85 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 Text Publication |