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Un análisis comparativo del impacto distributivo del impuesto inflacionario y de un impuesto sobre el consumo


Author Info

  • Hildegart Ahumada

    (Instituto Torcuato Di Tella - Universidad Torcuato Di Tella)

  • Alfredo Canavese

    (Instituto Torcuato Di Tella - Universidad Torcuato Di Tella - CONICET)

  • Facundo Gonzalez Alvaredo

    (Instituto Torcuato Di Tella - Universidad Torcuato Di Tella - CONICET)


This paper compares the impact of the inflation tax paid by each “quintil” on income distribution for Argentina between 1985 and 1990 with the impact that a tax on consumption with an uniform rate would have had on the same distribution and in the same period. Results required econometric estimates of money demand and consumption functions. The comparisons were made using Gini’s coefficients, Kakwani’s indexes and Lorenz’s curves; and they show that both taxes are regressive. Nevertheless, none of them changes significantly the value of the Gini coefficient for the income distribution before taxes except for the inflation tax in high inflation rates periods.

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Bibliographic Info

Article provided by Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata in its journal Económica.

Volume (Year): XLVI (2000)
Issue (Month): 2 (July-December)
Pages: 3-35

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Handle: RePEc:lap:journl:512

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Cited by:
  1. Mariano Tommasi & Silvana Tenreyro, 2001. "Comments on Dani Rodrik's "Why Is There So Much Economic Insecurity in Latin America?"," Working Papers, Universidad de San Andres, Departamento de Economia 28, Universidad de San Andres, Departamento de Economia, revised Mar 2001.
  2. repec:hal:wpaper:halshs-00588318 is not listed on IDEAS


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