Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees

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The current inflationary context affects Income Tax setting as applied to employees in Argentina. The lack of a regular updating of its components distorts the tax burden and generates the payment of a tax on income which is part of “subsistence” expenses. We analyze whether the application of curre...

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Autores principales: Geli, Miriam, Giustiniani, Patricia
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2016
Materias:
Impuesto a las ganancias
Inflación
deducciones
trabajo en relación de dependencia
E62
Income tax
Inflation
deductions
working as employees.
B32
Acceso en línea:https://revistas.unc.edu.ar/index.php/acteconomica/article/view/14878
Aporte de:
Revistas de la UNC de Universidad Nacional de Córdoba
id I10-R10article-14878
record_format ojs
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-10
container_title_str Revistas de la UNC
language Español
format Artículo revista
topic Impuesto a las ganancias
Inflación
deducciones
trabajo en relación de dependencia
E62
Income tax
Inflation
deductions
working as employees.
B32
spellingShingle Impuesto a las ganancias
Inflación
deducciones
trabajo en relación de dependencia
E62
Income tax
Inflation
deductions
working as employees.
B32
Geli, Miriam
Giustiniani, Patricia
Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees
topic_facet Impuesto a las ganancias
Inflación
deducciones
trabajo en relación de dependencia
E62
Income tax
Inflation
deductions
working as employees.
B32
author Geli, Miriam
Giustiniani, Patricia
author_facet Geli, Miriam
Giustiniani, Patricia
author_sort Geli, Miriam
title Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees
title_short Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees
title_full Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees
title_fullStr Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees
title_full_unstemmed Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees
title_sort income tax in the 4th category. analysis on the personal deductions in an inflationary context for employees
description The current inflationary context affects Income Tax setting as applied to employees in Argentina. The lack of a regular updating of its components distorts the tax burden and generates the payment of a tax on income which is part of “subsistence” expenses. We analyze whether the application of current legislation complies with the principles of tax-paying capacity, equity and progressivity. In order to find a high-income parameter, we draw an analogy with the concept of poverty using the total basket of goods and services as unit of measurement for the cases proposed. We conclude that a modification in the scale for lower income segments, in non-taxable minimums and in personal deductions would avoid the burden of distributive policies falling on middle-income taxpayers’ wages.
publisher Facultad de Ciencias Económicas. Instituto de Economía y Finanzas
publishDate 2016
url https://revistas.unc.edu.ar/index.php/acteconomica/article/view/14878
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AT gelimiriam elimpuestoalasgananciasenla4categoriaanalisisdelasdeduccionespersonalesenuncontextoinflacionarioparatrabajadoresasenrelaciondedependencia
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