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El Impuesto al Valor Agregado en Argentina. Consideraciones sobre su incidencia distributiva y propuestas de reforma

Author

Listed:
  • Diego Fernández Felices

    (Universidad Nacional de La Plata, Departamento de Economía (Argentina))

  • Isidro Guardarucci

    (Universidad Nacional de La Plata, Departamento de Economía (Argentina))

  • Jorge Puig

    (Universidad Nacional de La Plata, Departamento de Economía (Argentina))

Abstract

Este trabajo estudia la incidencia distributiva del Impuesto al Valor Agregado (IVA) en Argentina utilizando la Encuesta Nacional de Gasto de los Hogares (ENGHo) de los años 2012 - 2013 y analiza diferentes alternativas de reforma sobre dicho impuesto. Se estudian los efectos potenciales de reformas que conviertan al IVA en un impuesto de alícuota uniforme, combinado con distintos mecanismos de devolución, vía transferencias hacia los sectores más vulnerables de la población. Los resultados obtenidos señalan que el IVA resulta regresivo utilizando el ingreso per cápita familiar como indicador de bienestar, pero prácticamente proporcional utilizando el consumo per cápita familiar. Los tratamientos diferenciales del esquema vigente, generalmente asociados a razones de equidad, no mejoran la distribución del ingreso. Las propuestas de reforma planteadas aquí resultan distributivamente favorables en comparación con la situación actual./ This paper studies the distributive incidence of Value Added Tax (VAT) in Argentina using the National Survey of Household Spending (ENGHo) for the years 2012 - 2013 and analyzes different alternatives for tax reform. It examines the potential effects of reforms that convert VAT into a uniform tax rate, combined with different repayment mechanisms, via transfers to the most vulnerable sectors of the population. The results obtained indicate that the VAT is regressive using the per capita family income as an indicator of well-being, but practically proportional using the per capita consumption of the family. Differential treatments of the current scheme, generally associated with equity reasons, do not improve income distribution. The reform proposals presented here are distributively favorable compared to the current situation.

Suggested Citation

  • Diego Fernández Felices & Isidro Guardarucci & Jorge Puig, 2016. "El Impuesto al Valor Agregado en Argentina. Consideraciones sobre su incidencia distributiva y propuestas de reforma," Revista Actualidad Económica, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 26(90), pages 29-38, Sept-Dic.
    • Handle: RePEc:ief:revaec:v:26:y:2016:i:89:p:29-38
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    File URL: https://revistas.unc.edu.ar/index.php/acteconomica/article/view/16744/16521
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    References listed on IDEAS

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    More about this item

    Keywords

    Impuesto al valor agregado; incidencia distributiva; Encuesta Nacional de Gastos de los Hogares 2012-2013;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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