Resumen

FRAPICCINI, María Inés. Una aplicación de la teoría de la imposición óptima para Argentina: estimación de holguras en la tasa marginal máxima del impuesto a las ganancias. Estud. Econ. [online]. 2016, vol.33, n.67, pp. 47-66. ISSN 2525-1295.

The redistribution of income as a way to achieve equity purposes is a very complex issue and a topic of intense controversy. Among the possible fiscal instruments available to modify the distribution of resources, personal income tax has an important place. One of the most discussed topics under the personal income tax is the progressiveness of the tribute, mainly because of the relationship between high marginal tax rates and incentive effects. The aim of this paper is to estimate margins to raise the current tax rates, calculate the impact on revenue relative GDP and compare it with other instruments of redistribution from the expenditure side.

Palabras llave : Personal Income Tax; Distribution; Optimal Tax Rates.