Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019

Autores
Rezzoagli, Luciano Carlos; Gutierrez Alvarado, Rebeca
Año de publicación
2021
Idioma
inglés
Tipo de recurso
artículo
Estado
versión publicada
Descripción
Despite the implementation of several Conditional Money Transfer Programs (CMT) and the consequent reduction in poverty and indigence rates, without ignoring that said reduction has been controversial due to its low level of evaluation and control; as well as the effective increment in job placement of vulnerable population sectors, Argentina keeps having high levels of inequality. From a financial analysis aspect, this situation is largely due to the consolidation of a highly regressive detractive system, characterized by the imposition of indirect taxes that are levied on productive and intermediate activities and final consumer products without taking into account the effective tax capacity of the actual or incidental recipients of the tax. In a country like Argentina, which belongs to the most unequal continent in the world, it is essential to start being, and not seem; by this, we mean that the fiscal system structure must pursue and encourage the achievement of a structural middle class, starting by having in consideration the severe economic asymmetries, which occur both at a population level as well at a regional geographic context. One of the main situations that countless families suffer is the lack of coordination of fiscal reforms that tend to the development and consolidation of a structural middle class through a progressive, inclusive and liable tax system.
A pesar de la implementación de diversos Programas de TMC y la consecuente reducción de los índices de pobreza e indigencia, sin soslayar que dicha reducción es discutida por su escaso nivel de evaluación y control; así como, el aumento efectivo de inserción laboral de sectores poblacionales vulnerables, Argentina continúa conservando altos niveles de desigualdad. Desde una vertiente de análisis financista, esta situación se debe –en gran medida– a la consolidación de un sistema detractivo altamente regresivo, caracterizado por la imposición de tributos indirectos que gravan actividades productivas, intermedias y productos finales de consumo sin tener en cuenta la capacidad contributiva efectiva de los destinatarios reales o incidentales del tributo. En un país como Argentina, perteneciente al continente más desigual del mundo, es indispensable empezar a ser, y no parecer: la estructuración del sistema fiscal debe perseguir y alentar la consecución de una clase media estructural, tomando como punto de partida las agudas asimetrías económicas que se dan tanto a nivel poblacional como en un contexto geográfico regional. Una de las principales situaciones que sufren innumerables familias es la falta de articulación de reformas fiscales que tiendan al desarrollo y consolidación de una clase media estructural mediante un sistema impositivo progresivo, inclusivo y responsable.
Fil: Rezzoagli, Luciano Carlos. Universidad Nacional del Litoral. Instituto de Humanidades y Ciencias Sociales del Litoral. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Santa Fe. Instituto de Humanidades y Ciencias Sociales del Litoral; Argentina
Fil: Gutierrez Alvarado, Rebeca. Universidad Nacional del Litoral. Facultad de Ciencias Jurídicas y Sociales. Centro de Investigaciones de la Facultad de Ciencias Jurídicas y Sociales; Argentina
Materia
Social development
Taxation
Tax system
Degressivity
Nivel de accesibilidad
acceso abierto
Condiciones de uso
https://creativecommons.org/licenses/by-nc-sa/2.5/ar/
Repositorio
CONICET Digital (CONICET)
Institución
Consejo Nacional de Investigaciones Científicas y Técnicas
OAI Identificador
oai:ri.conicet.gov.ar:11336/212275

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spelling Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019Desigualdad financiera: La relación entre impuestos al consumo y programas sociales en la República Argentina en el periodo 2015-2019Rezzoagli, Luciano CarlosGutierrez Alvarado, RebecaSocial developmentTaxationTax systemDegressivityhttps://purl.org/becyt/ford/5.5https://purl.org/becyt/ford/5Despite the implementation of several Conditional Money Transfer Programs (CMT) and the consequent reduction in poverty and indigence rates, without ignoring that said reduction has been controversial due to its low level of evaluation and control; as well as the effective increment in job placement of vulnerable population sectors, Argentina keeps having high levels of inequality. From a financial analysis aspect, this situation is largely due to the consolidation of a highly regressive detractive system, characterized by the imposition of indirect taxes that are levied on productive and intermediate activities and final consumer products without taking into account the effective tax capacity of the actual or incidental recipients of the tax. In a country like Argentina, which belongs to the most unequal continent in the world, it is essential to start being, and not seem; by this, we mean that the fiscal system structure must pursue and encourage the achievement of a structural middle class, starting by having in consideration the severe economic asymmetries, which occur both at a population level as well at a regional geographic context. One of the main situations that countless families suffer is the lack of coordination of fiscal reforms that tend to the development and consolidation of a structural middle class through a progressive, inclusive and liable tax system.A pesar de la implementación de diversos Programas de TMC y la consecuente reducción de los índices de pobreza e indigencia, sin soslayar que dicha reducción es discutida por su escaso nivel de evaluación y control; así como, el aumento efectivo de inserción laboral de sectores poblacionales vulnerables, Argentina continúa conservando altos niveles de desigualdad. Desde una vertiente de análisis financista, esta situación se debe –en gran medida– a la consolidación de un sistema detractivo altamente regresivo, caracterizado por la imposición de tributos indirectos que gravan actividades productivas, intermedias y productos finales de consumo sin tener en cuenta la capacidad contributiva efectiva de los destinatarios reales o incidentales del tributo. En un país como Argentina, perteneciente al continente más desigual del mundo, es indispensable empezar a ser, y no parecer: la estructuración del sistema fiscal debe perseguir y alentar la consecución de una clase media estructural, tomando como punto de partida las agudas asimetrías económicas que se dan tanto a nivel poblacional como en un contexto geográfico regional. Una de las principales situaciones que sufren innumerables familias es la falta de articulación de reformas fiscales que tiendan al desarrollo y consolidación de una clase media estructural mediante un sistema impositivo progresivo, inclusivo y responsable.Fil: Rezzoagli, Luciano Carlos. Universidad Nacional del Litoral. Instituto de Humanidades y Ciencias Sociales del Litoral. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Santa Fe. Instituto de Humanidades y Ciencias Sociales del Litoral; ArgentinaFil: Gutierrez Alvarado, Rebeca. Universidad Nacional del Litoral. Facultad de Ciencias Jurídicas y Sociales. Centro de Investigaciones de la Facultad de Ciencias Jurídicas y Sociales; ArgentinaEcorfan2021-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/zipapplication/pdfhttp://hdl.handle.net/11336/212275Rezzoagli, Luciano Carlos; Gutierrez Alvarado, Rebeca; Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019; Ecorfan; Ecorfan Journal; 12; 26; 4-2021; 24-382007-15822007-3682CONICET DigitalCONICETenginfo:eu-repo/semantics/altIdentifier/url/https://www.ecorfan.org/journal/v12n26/ECORFAN_Journal_Mexico_V12_N26_3.pdfinfo:eu-repo/semantics/altIdentifier/doi/10.35429/EJM.2021.26.12.24.38info:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by-nc-sa/2.5/ar/reponame:CONICET Digital (CONICET)instname:Consejo Nacional de Investigaciones Científicas y Técnicas2025-09-29T10:25:11Zoai:ri.conicet.gov.ar:11336/212275instacron:CONICETInstitucionalhttp://ri.conicet.gov.ar/Organismo científico-tecnológicoNo correspondehttp://ri.conicet.gov.ar/oai/requestdasensio@conicet.gov.ar; lcarlino@conicet.gov.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:34982025-09-29 10:25:12.151CONICET Digital (CONICET) - Consejo Nacional de Investigaciones Científicas y Técnicasfalse
dc.title.none.fl_str_mv Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019
Desigualdad financiera: La relación entre impuestos al consumo y programas sociales en la República Argentina en el periodo 2015-2019
title Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019
spellingShingle Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019
Rezzoagli, Luciano Carlos
Social development
Taxation
Tax system
Degressivity
title_short Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019
title_full Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019
title_fullStr Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019
title_full_unstemmed Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019
title_sort Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019
dc.creator.none.fl_str_mv Rezzoagli, Luciano Carlos
Gutierrez Alvarado, Rebeca
author Rezzoagli, Luciano Carlos
author_facet Rezzoagli, Luciano Carlos
Gutierrez Alvarado, Rebeca
author_role author
author2 Gutierrez Alvarado, Rebeca
author2_role author
dc.subject.none.fl_str_mv Social development
Taxation
Tax system
Degressivity
topic Social development
Taxation
Tax system
Degressivity
purl_subject.fl_str_mv https://purl.org/becyt/ford/5.5
https://purl.org/becyt/ford/5
dc.description.none.fl_txt_mv Despite the implementation of several Conditional Money Transfer Programs (CMT) and the consequent reduction in poverty and indigence rates, without ignoring that said reduction has been controversial due to its low level of evaluation and control; as well as the effective increment in job placement of vulnerable population sectors, Argentina keeps having high levels of inequality. From a financial analysis aspect, this situation is largely due to the consolidation of a highly regressive detractive system, characterized by the imposition of indirect taxes that are levied on productive and intermediate activities and final consumer products without taking into account the effective tax capacity of the actual or incidental recipients of the tax. In a country like Argentina, which belongs to the most unequal continent in the world, it is essential to start being, and not seem; by this, we mean that the fiscal system structure must pursue and encourage the achievement of a structural middle class, starting by having in consideration the severe economic asymmetries, which occur both at a population level as well at a regional geographic context. One of the main situations that countless families suffer is the lack of coordination of fiscal reforms that tend to the development and consolidation of a structural middle class through a progressive, inclusive and liable tax system.
A pesar de la implementación de diversos Programas de TMC y la consecuente reducción de los índices de pobreza e indigencia, sin soslayar que dicha reducción es discutida por su escaso nivel de evaluación y control; así como, el aumento efectivo de inserción laboral de sectores poblacionales vulnerables, Argentina continúa conservando altos niveles de desigualdad. Desde una vertiente de análisis financista, esta situación se debe –en gran medida– a la consolidación de un sistema detractivo altamente regresivo, caracterizado por la imposición de tributos indirectos que gravan actividades productivas, intermedias y productos finales de consumo sin tener en cuenta la capacidad contributiva efectiva de los destinatarios reales o incidentales del tributo. En un país como Argentina, perteneciente al continente más desigual del mundo, es indispensable empezar a ser, y no parecer: la estructuración del sistema fiscal debe perseguir y alentar la consecución de una clase media estructural, tomando como punto de partida las agudas asimetrías económicas que se dan tanto a nivel poblacional como en un contexto geográfico regional. Una de las principales situaciones que sufren innumerables familias es la falta de articulación de reformas fiscales que tiendan al desarrollo y consolidación de una clase media estructural mediante un sistema impositivo progresivo, inclusivo y responsable.
Fil: Rezzoagli, Luciano Carlos. Universidad Nacional del Litoral. Instituto de Humanidades y Ciencias Sociales del Litoral. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Santa Fe. Instituto de Humanidades y Ciencias Sociales del Litoral; Argentina
Fil: Gutierrez Alvarado, Rebeca. Universidad Nacional del Litoral. Facultad de Ciencias Jurídicas y Sociales. Centro de Investigaciones de la Facultad de Ciencias Jurídicas y Sociales; Argentina
description Despite the implementation of several Conditional Money Transfer Programs (CMT) and the consequent reduction in poverty and indigence rates, without ignoring that said reduction has been controversial due to its low level of evaluation and control; as well as the effective increment in job placement of vulnerable population sectors, Argentina keeps having high levels of inequality. From a financial analysis aspect, this situation is largely due to the consolidation of a highly regressive detractive system, characterized by the imposition of indirect taxes that are levied on productive and intermediate activities and final consumer products without taking into account the effective tax capacity of the actual or incidental recipients of the tax. In a country like Argentina, which belongs to the most unequal continent in the world, it is essential to start being, and not seem; by this, we mean that the fiscal system structure must pursue and encourage the achievement of a structural middle class, starting by having in consideration the severe economic asymmetries, which occur both at a population level as well at a regional geographic context. One of the main situations that countless families suffer is the lack of coordination of fiscal reforms that tend to the development and consolidation of a structural middle class through a progressive, inclusive and liable tax system.
publishDate 2021
dc.date.none.fl_str_mv 2021-04
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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info:ar-repo/semantics/articulo
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://hdl.handle.net/11336/212275
Rezzoagli, Luciano Carlos; Gutierrez Alvarado, Rebeca; Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019; Ecorfan; Ecorfan Journal; 12; 26; 4-2021; 24-38
2007-1582
2007-3682
CONICET Digital
CONICET
url http://hdl.handle.net/11336/212275
identifier_str_mv Rezzoagli, Luciano Carlos; Gutierrez Alvarado, Rebeca; Financial inequality: The relationship between consumer taxes and social programs in the Argentine Republic in the period 2015-2019; Ecorfan; Ecorfan Journal; 12; 26; 4-2021; 24-38
2007-1582
2007-3682
CONICET Digital
CONICET
dc.language.none.fl_str_mv eng
language eng
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info:eu-repo/semantics/altIdentifier/doi/10.35429/EJM.2021.26.12.24.38
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