Resumen

REYES MORENO, Víctor Andrés. Progressivity and redistribution of corporate income tax in Europe and Latin America. suma neg. [online]. 2017, vol.8, n.18, pp.140-149. ISSN 2215-910X.  https://doi.org/10.1016/j.sumneg.2017.11.002.

This paper aims to identify the impact of corporate income tax on the redistribution of income in Europe and Latin America, through the analysis of the social and corporate taxation systems. First, the taxation models used for taxing the societies are specified, as well as their mechanism of progressivity. Subsequently, an analysis was performed on the corporate income tax systems of European and Latin American countries, along with their effect on the redistribution of income and the reduction of inequality indexes. As a result, it was established: a) the prevalence of double taxation systems in Europe and Latin America countries; b) the importance of imputation tax credit valuation and corporate income tax deduction systems in Latin America, taking into account their characteristics in terms of progressivity and tax considerations; and c) the predominance of inequitable models of taxation of profits, alongside fiscal policies effective in reducing inequality indexes.

Palabras clave : Horizontal equity; Vertical equity; Direct taxes; Income redistribution; Corporate income tax; Taxation.

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