EVOLUCIÓN DEL IMPUESTO DE RENTA Y SU INCIDENCIA EN LA REDUCCIÓN DE LA POBREZA: UN ANÁLISIS COMPARATIVO EN LOS PAÍSES DE LA CAN

With work we want to evaluate the margin of maneuver that the CAN countries have to ca- rry out their policies of social public spending and investment, through the measurement of their disposable fiscal income and the income distribution in Latin America is compared with that of other regions of the world, its evolution is reviewed and, especially, the CAN is placed with respect to the other countries of the region. It goes beyond showing the global impact of fiscal policy since according to studies carried out in recent years indicate that Latin America is the region of the world that presents the highest levels of inequality, higher than those of developed countries, than those of Asia , Eastern Europe and even those of African countries. In the Andean Community (CAN), with the exception of Colombia where inequality indicators have remained stable, income distribution has deteriorated compared to the early 1990s, with the peculiarity that the deterioration has been more pronounced in those countries that presented, and still present, a less unequal situation: Venezuela and Peru, which has led to a lower variance of the coefficients of inequality in the region around a higher average inequality.