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Incidencia distributiva del sistema tributario argentino

Author

Listed:
  • Diego Fernández Felices

  • Isidro Guardarucci

  • Jorge Puig

Abstract

This paper studies the distributive impact of the tax system in Argentina using the last two available Household Expenditure Surveys for 2004/05 and 2012/13. Calculations were made using both household per capita income and household per capita consumption as welfare indicators. By using household per capita income, the tax system puts relatively more pressure on both tails of the distribution, being approximately constant for the intermediate deciles. On the other hand, choosing per capita consumption as welfare indicator makes the tax system roughly proportional, with the exception of the last decile, where tax pressure becomes much higher. These differences on the results make clear the relevance of the chosen welfare indicator for tax incidence analysis

Suggested Citation

  • 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.
    • Handle: RePEc:uns:esteco:v:33:y:2016:i:67:p:23-45
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    File URL: http://revistas.uns.edu.ar/ee/article/view/716/395
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    Cited by:

    1. Jorge Puig & Leandro Salinardi, 2015. "Argentina y los subsidios a los servicios públicos: un estudio de incidencia distributiva," CEDLAS, Working Papers 0183, CEDLAS, Universidad Nacional de La Plata.
    2. Álvaro Escorcia Herrera & Cristopher Vargas Arias, 2022. "Impuesto al Valor Agregado en Colombia. Consideraciones sobre su incidencia distributiva y propuestas de reforma," CEFIP, Working Papers 042, CEFIP, Universidad Nacional de La Plata.
    3. 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.

    More about this item

    Keywords

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    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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