From Fiscal Mechanisms to Economic Inequalities: A Comparative Analysis of Countries with Different Income Levels

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dc.creatorEspinal Piedrahita , Juan José
dc.creatorCabrera Jaramillo, Ruby Stella
dc.creatorAguirre Ríos, Albeiro
dc.creatorVélez Escobar, Sol Beatriz
dc.creatorMacias, Hugo A.
dc.date2025-09-30
dc.date.accessioned2026-05-26T16:17:09Z
dc.descriptionObjective: To analyze the impact of fiscal mechanisms on reducing economic inequalities within and between countries with different income levels.Design/Methodology: The study adopted a quantitative, descriptive–comparative approach. A Data Envelopment Analysis (DEA) model based on linear programming and benchmarking algorithms was developed to measure the relationship between fiscal mechanisms and economic inequality across a set of countries with different income levels.Results: The DEA model identified the Fiscal Efficiency Possibility Frontier (FEPF) for countries with varying income levels. Germany, France, the United Kingdom, and Russia have efficient fiscal mechanisms that reduce economic inequalities. The United States, Mexico, Brazil, and Colombia fall into a second group of less efficient countries. The remaining countries demonstrate even greater gaps in fiscal policy development and its limited impact on reducing inequalities.Conclusions: The findings show that fiscal efficiency depends not on revenue collection but on the structured design of fiscal policy, as illustrated by the cases of Russia and the United States. Colombia’s fiscal mechanisms are ineffective at addressing economic inequalities, though they perform better than those of lower-middle- and low-income countries.Originality: The study’s main contribution is constructing a FEPF that measures the relationship between fiscal mechanisms and economic inequalities among countries classified by income level according to the World Bank Group (WBG).en-US
dc.descriptionObjetivo: 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.es-ES
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dc.identifierhttps://revistas.itm.edu.co/index.php/revista-cea/article/view/3284
dc.identifier10.22430/24223182.3284
dc.identifier.urihttps://hdl.handle.net/20.500.12622/8111
dc.languageeng
dc.languagespa
dc.publisherInstitución Universitaria ITMen-US
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dc.relationhttps://revistas.itm.edu.co/index.php/revista-cea/article/view/3284/3960
dc.relationhttps://revistas.itm.edu.co/index.php/revista-cea/article/view/3284/3819
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dc.rightsCopyright (c) 2025 Juan José Espinal Piedrahita , Ruby Stella Cabrera Jaramillo, Albeiro Aguirre Ríos, Sol Beatriz Vélez Escobar, Hugo A. Maciasen-US
dc.rightshttps://creativecommons.org/licenses/by-nc-sa/4.0en-US
dc.sourceRevista CEA; Vol. 11 No. 27 (2025); e3284en-US
dc.sourceRevista CEA; Vol. 11 Núm. 27 (2025); e3284es-ES
dc.source2422-3182
dc.source2390-0725
dc.subjectDesigualdades económicases-ES
dc.subjectmecanismos fiscaleses-ES
dc.subjectredistribución del ingresoes-ES
dc.subjectsistema tributarioes-ES
dc.subjectFiscal mechanismsen-US
dc.subjecteconomic inequalitiesen-US
dc.subjectincome redistributionen-US
dc.subjecttax systemen-US
dc.titleFrom Fiscal Mechanisms to Economic Inequalities: A Comparative Analysis of Countries with Different Income Levelsen-US
dc.titleDe los mecanismos fiscales a las desigualdades económicas: análisis comparativo para países de diferente nivel de ingresoes-ES
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion

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