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)
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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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Article provided by 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 Download reference. The following formats are available: HTML
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Find related papers by JEL classification: H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents C4 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics E5 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit
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