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Gender equity in the Argentine tax system: an estimation of tax burdens by household type

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  • Rossignolo, Darío

Abstract

The purpose of this paper is to introduce the gender dimension into the analysis of tax incidence in Argentina. To that end, the impact of direct and indirect taxes on income and distribution by gender is calculated to establish the progressivity of taxes and the effects on gender equity when household classifications are analysed. The findings show that while the tax system is moderately progressive and the heaviest burden falls on households with male breadwinners, differences emerge when the impact of indirect and direct taxes is considered separately. The indirect tax system is heavily regressive and female-breadwinner households bear the largest burden, since they are concentrated in the lower income brackets. Households with children bear the highest direct tax burden, particularly male-breadwinner and dual-earner households.

Suggested Citation

  • Rossignolo, Darío, 2018. "Gender equity in the Argentine tax system: an estimation of tax burdens by household type," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
    • Handle: RePEc:ecr:col070:43958
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    1. Francois Bourguignon & Luiz A. Pereira da Silva, 2003. "The Impact of Economic Policies on Poverty and Income Distribution : Evaluation Techniques and Tools," World Bank Publications - Books, The World Bank Group, number 15090, April.
    2. Gómez Sabaini, Juan Carlos & Rossignolo, Darío & Santiere, Juan José, 2002. "La equidad distributiva y el sistema tributario: un análisis para el caso argentino," Gestión Pública 7271, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    3. -, 2018. "CEPAL Review no. 124," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
    4. Ms. Janet Gale Stotsky, 1996. "Gender Bias in Tax Systems," IMF Working Papers 1996/099, International Monetary Fund.
    5. Gómez Sabaini, Juan Carlos & Jiménez, Juan Pablo & Rossignolo, Darío, 2012. "Imposición a la renta personal y equidad en América Latina: nuevos desafíos," Macroeconomía del Desarrollo 5351, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
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    Cited by:

    1. Jellema,Jon Robbert & Grown,Caren & Fuchs Tarlovsky,Alan & Wai-Poi,Matthew Grant & Tiwari,Sailesh & Sosa,Mariano Ernesto, 2024. "Gender and Fiscal Policy — A Methodological Proposal and Its Application to Jordan and Armenia," Policy Research Working Paper Series 10733, The World Bank.

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