%0 Report
        %A Burdin, Gabriel
%A Rosa, Mauricio De
%A Vigorito, Andrea
%A Vilá, Joan
        %T Was Falling Inequality in All Latin American Countries a Data-Driven Illusion? Income Distribution and Mobility Patterns in Uruguay 2009-2016
        %D 2020
        %8 2020 Mar
        %I Institute of Labor Economics (IZA)
        %C Bonn
        %7 IZA Discussion Paper
        %N 13070
        %U https://www.iza.org/publications/dp13070
        %X To contribute to the debate on the recent inequality fall in Latin America, we provide evidence on the primary income distribution in Uruguay for 2009-2016 and assess mobility patterns. Comparing household surveys micro-data and a unique array of matched personal-firm income tax records, we find that trends are sensitive to the data source and inequality measure. Gini and Theil indices decreased, with a milder fall in tax records than in household surveys. 
Whereas in tax records synthetic indices fell within the bottom 99% offsetting increased concentration at the top, in household surveys the largest reduction occurred at the top. In turn, tax records estimates of top 1% income shares remained steady at around 15%, but decreased in household surveys throughout the whole period. Moreover, top income positions were stable, with average persistence rates at the top 1% close to 80%. Meanwhile, the equalizing effect of income mobility was very modest.
        %K top incomes
%K income inequality
%K mobility
%K personal income taxation
%K tax records
%K Uruguay