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The objective of this research is to demonstrate the magnitude of inequality in the social fabric, the lack of opportunity of the population in the search for their well-being, allows us to argue that the style of development that prevails in Panama is not providing an answer for the vast majority of Panamanians who see their standard of living decline. To understand the problem we must determine the event of income distribution in Panama and understand the dynamics of fiscal policy and how to encompass the concept of distribution. Interpreting that the prospects of advancement for those who have a low standard of living are scarce, it is precisely necessary to explain the dilemma with the issue of wealth distribution, so what are we going to analyze? And what is going to be measured? and from that measurement explain how income is distributed in a society like ours.