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La incidencia intertemporal de los impuestos sobre la distribución del ingreso en Argentina
[The intertemporal incidence of taxes on income distribution in Argentina]

Author

Listed:
  • Rossignolo, Dario

    (Universidad de Buenos Aires (Argentina))

Abstract

El trabajo se propone como objetivo el cálculo del impacto de los tributos sobre la desigualdad en la distribución del ingreso permanente en Argentina. A diferencia de otros estudios anteriores sobre el tema, en donde se efectuaron tanto análisis de incidencia anuales como aproximaciones al ingreso permanente a través del consumo corriente, se adoptará el enfoque intertemporal procurando medir el ingreso por el lado de las fuentes que le dan origen. En comparación con el análisis corriente, el sistema resulta ser menos regresivo, debido a que la menor progresividad de los impuestos directos es más que compensada por la menor regresividad de los tributos indirectos.

Suggested Citation

  • Rossignolo, Dario, 2022. "La incidencia intertemporal de los impuestos sobre la distribución del ingreso en Argentina [The intertemporal incidence of taxes on income distribution in Argentina]," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 34(1), pages 209-236, December.
    • Handle: RePEc:pab:rmcpee:v:34:y:2022:i:1:p:209-236
    DOI: https://doi.org/10.46661/revmetodoscuanteconempresa.5401
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    References listed on IDEAS

    as
    1. Poterba, James M, 1989. "Lifetime Incidence and the Distributional Burden of Excise Taxes," American Economic Review, American Economic Association, vol. 79(2), pages 325-330, May.
    2. Davies, James B. & Shorrocks, Anthony F., 2000. "The distribution of wealth," Handbook of Income Distribution, in: A.B. Atkinson & F. Bourguignon (ed.), Handbook of Income Distribution, edition 1, volume 1, chapter 11, pages 605-675, Elsevier.
    3. repec:ecr:col047:7271 is not listed on IDEAS
    4. repec:ecr:col032:35896 is not listed on IDEAS
    5. Diego Fernández Felices & Isidro Guardarucci & Jorge Puig, 2016. "Incidencia distributiva del sistema tributario argentino," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 33(67), pages 23-45, july-dece.
    Full references (including those not matched with items on IDEAS)

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    Keywords

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    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • I3 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty
    • D3 - Microeconomics - - Distribution

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