Income and Wealth Mobility among the Wealthiest: The Case of Income Tax Filers in Colombia

Alejandro Montoya Castano; Luis Fernando Gamboa Niño; Luis Carlos Reyes

doi:10.17533/udea.le.n104a359194

Autores/as

Alejandro Montoya Castano Innovations for Poverty Action (IPA) and Grupo de Microeconomía Aplicada, Universidad de Antioquia https://orcid.org/0009-0002-0077-0454
Luis Fernando Gamboa Niño Adjunct Professor Department of Economics, Pontificia Universidad Javeriana https://orcid.org/0000-0002-7273-7381
Luis Carlos Reyes Associate Professor Department of Economics, Pontificia Universidad Javeriana https://orcid.org/0000-0003-4446-0044

DOI:

https://doi.org/10.17533/udea.le.n104a359194

Palabras clave:

Mobility, inequality, gender, tax, Colombia

Resumen

Este artículo analiza la movilidad de ingresos y riqueza, así como los cambios en la desigualdad de ingresos en Colombia entre 2014 y 2022, con un enfoque en género y tributación. Colombia se caracteriza por tener uno de los niveles más altos de desigualdad de ingresos a nivel mundial, lo cual convierte a la movilidad económica en un tema crucial.

Nuestros resultados sugieren una naturaleza dual en la movilidad económica. Por un lado, existe una movilidad significativa de ingresos ya que en menos de una década es probable que las personas se desplacen desde los percentiles más bajos hasta los más altos de ingresos. Por otro lado, esta movilidad no está logrando reducir de manera efectiva la desigualdad de ingresos ni las brechas de género. La movilidad de ingresos es más pronunciada entre los hombres, quienes experimentaron mayores ganancias o menores pérdidas, y están sobrerrepresentados en los percentiles más altos de ingresos. La tributación parece tener un impacto limitado en la mitigación de estas desigualdades, lo que sugiere la necesidad de profundizar en las investigaciones en este ámbito.

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Biografía del autor/a

Alejandro Montoya Castano, Innovations for Poverty Action (IPA) and Grupo de Microeconomía Aplicada, Universidad de Antioquia

Innovations for Poverty Action (IPA) and Grupo de Microeconomía Aplicada, Universidad de Antioquia.

Luis Fernando Gamboa Niño, Adjunct Professor Department of Economics, Pontificia Universidad Javeriana

Adjunct Professor Department of Economics, Pontificia Universidad Javeriana.

Luis Carlos Reyes, Associate Professor Department of Economics, Pontificia Universidad Javeriana

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Citas

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