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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. 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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