Advances in high-income taxes in Latin America and in the measurement of inequality in distribution

Abstract

This article aims to assess the participation of high-income taxes in Latin America. It will analyze in detail the various methodologies used to measure income concentration and the involvement of high-income sectors in various countries and their behavior over time. This means that additional information not included in household survey microdata, such as data from records like personal income tax returns, is incorporated. This results in greater inequality than what emerges from the processing of these surveys.