IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

La experiencia del sistema de imposición a la renta en el Uruguay de los sesenta

Listed author(s):
  • Ulises García Repetto


    (Universidad de la República (Uruguay). Facultad de Ciencias Económicas y de Administración. Instituto de Economía)

Registered author(s):

    This paper discusses the process of implementing income taxes in Uruguay during the period 1961-1973. The study examines the failure of a previous implementation in the twenties, detailing the positions of the various political parties which tended to appear again during the parliamentary debate prior to its implementation in the sixties. Then, the detailed features of the tax, the objectives followed by its implementation and the various modifications made to improve tax collection are discussed. This tax reform sought to stop state revenues rely mainly on indirect taxes on consumption and, instead, adjusting them to the contributory capacity of individuals through out a global income tax. This first attempt to implement an income tax reform failed for several reasons. In the first place, there was a contradiction between the purpose of redistribution and the purpose of development promotion that inspired this tax policy: there were several tax-exempt incomes to support productive investment that undermined the tax collecting purpose. Another problem was that the complex nature of the tax which made it difficult its proper enforcement. Finally, the implementation of an income tax reform in an economic-financial scenario dominated by an inflationary process affected the revenues of this tax because of the verification of the Olivera-Tanzi effect.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Paper provided by Instituto de Economía - IECON in its series Documentos de Trabajo (working papers) with number 06-05.

    in new window

    Length: 32 pages
    Date of creation: Jun 2006
    Handle: RePEc:ulr:wpaper:dt-05-06
    Contact details of provider: Postal:
    Joaquín Requena 1375, CP 11200, Montevideo

    Phone: (598) 2400-0406
    Fax: (598) 2419-8727
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ulr:wpaper:dt-05-06. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Andrés Dean)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.