De los mecanismos fiscales a las desigualdades económicas: análisis comparativo para países de diferente nivel de ingreso

Palabras clave: Desigualdades económicas, mecanismos fiscales, redistribución del ingreso, sistema tributario

Resumen

Objetivo: analizar el impacto de los mecanismos fiscales en la reducción de las desigualdades económicas en y entre países de diferente nivel de ingreso.
Diseño/metodología: el diseño metodológico se basó en un enfoque cuantitativo de tipo descriptivo-comparativo. Para ello se construyó un modelo de análisis envolvente de datos (DEA), según el algoritmo de programación lineal y benchmarking, que permiten medir la relación de eficiencia entre una serie de mecanismos fiscales y las desigualdades económicas, para un conjunto de países de diferentes niveles de ingreso.
Resultados: en el modelo dea, que evidencia la frontera de posibilidades de eficiencia fiscal para países de diferente nivel de ingreso, Alemania, Francia, Reino Unido y Rusia muestran un nivel de eficiencia en sus mecanismos fiscales que conllevan la reducción de las desigualdades económicas; mientras que países como Estados Unidos, México, Brasil y Colombia se encuentran en el segundo agrupamiento de países ineficientes. Igualmente, la brecha es mayor para los demás países en el desarrollo de políticas fiscales y su moderado efecto sobre las desigualdades.
Conclusiones: los resultados demuestran que la eficiencia no radica en el recaudo, sino en el diseño estructurado de la política fiscal, como se constata en el análisis del caso de Rusia y Estados Unidos. En el caso colombiano, se identifica que sus mecanismos fiscales son ineficientes con relación a las desigualdades económicas, pero supera a los países de ingreso medio bajo y bajo.
Originalidad: la novedad del estudio es la construcción de la frontera de posibilidades de eficiencia fiscal, que permite medir el nivel de eficiencia entre los mecanismos fiscales y las desigualdades económicas en países de diferentes niveles de ingreso de acuerdo con la clasificación del Banco Mundial.

Biografía del autor/a

Juan José Espinal Piedrahita , Universidad Católica Luis Amigó

Medellín - Colombia, juan.espinalpi@amigo.edu.co

Ruby Stella Cabrera Jaramillo, Universidad Católica Luis Amigó

Medellín – Colombia, ruby.cabreraja@amigo.edu.co

Albeiro Aguirre Ríos, Universidad Católica Luis Amigó

Medellín – Colombia, albeiro.aguirreri@amigo.edu.co

Sol Beatriz Vélez Escobar, Universidad Católica Luis Amigó

Medellín – Colombia, sol.velezes@amigo.edu.co

Hugo A. Macias, Universidad de Medellín

Medellín – Colombia, hmacias@udemedellin.edu.co

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Cómo citar
Espinal Piedrahita , J. J., Cabrera Jaramillo, R. S., Aguirre Ríos, A., Vélez Escobar, S. B., & Macias, H. A. (2025). De los mecanismos fiscales a las desigualdades económicas: análisis comparativo para países de diferente nivel de ingreso. Revista CEA, 11(27), e3284. https://doi.org/10.22430/24223182.3284

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2025-09-30
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