El Grupo de Investigación en Dinámica Económica (GIDE) de la Facultad de Ciencias Económicas y de Administración (FCEA) tiene el agrado de invitar al seminario titulado "The Distributional Injustice of Consumption-Based Tax Systems" a cargo de Sebastián Gonçalves (Instituto de Física de la Universidade Federal do Rio Grande do Sul, Brasil).
Se llevará a cabo el jueves 13 de noviembre a las 11 horas, en modalidad virtual.
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Resumen
This study examines the lack of redistributive effectiveness of consumption-based tax systems with respect to social fairness. Through numerical simulations, we explore the wealth exchanges among economic agents subject to flat consumption taxes, comparing universal redistribution with optimal targeted approaches. The results demonstrate that consumption taxes exhibit inherent regressivity, disproportionately burdening the poorest 40% of households who contribute over half of total tax revenue for most tax rates. The findings challenge the equity of consumption taxes and provide quantitative insights for designing more fair fiscal policies.