The Value Added Tax in Argentina. Considerations on their distributive impact and proposals for reform
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 r...
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Autores principales: | , , |
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Formato: | Artículo revista |
Lenguaje: | Español |
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Facultad de Ciencias Económicas. Instituto de Economía y Finanzas
2017
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Materias: | |
Acceso en línea: | https://revistas.unc.edu.ar/index.php/acteconomica/article/view/16744 |
Aporte de: |
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I10-R10article-16744 |
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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 al Valor Agregado Incidencia distributiva Encuesta Nacional de Gastos de los Hogares 2012-2013 H11 H22 Value Added Tax Distributive Incidence National Household Expenditure Survey 2012-2013 H11 H22 |
spellingShingle |
Impuesto al Valor Agregado Incidencia distributiva Encuesta Nacional de Gastos de los Hogares 2012-2013 H11 H22 Value Added Tax Distributive Incidence National Household Expenditure Survey 2012-2013 H11 H22 Fernández Felices, Diego Guardarucci, Isidro Puig, Jorge The Value Added Tax in Argentina. Considerations on their distributive impact and proposals for reform |
topic_facet |
Impuesto al Valor Agregado Incidencia distributiva Encuesta Nacional de Gastos de los Hogares 2012-2013 H11 H22 Value Added Tax Distributive Incidence National Household Expenditure Survey 2012-2013 H11 H22 |
author |
Fernández Felices, Diego Guardarucci, Isidro Puig, Jorge |
author_facet |
Fernández Felices, Diego Guardarucci, Isidro Puig, Jorge |
author_sort |
Fernández Felices, Diego |
title |
The Value Added Tax in Argentina. Considerations on their distributive impact and proposals for reform |
title_short |
The Value Added Tax in Argentina. Considerations on their distributive impact and proposals for reform |
title_full |
The Value Added Tax in Argentina. Considerations on their distributive impact and proposals for reform |
title_fullStr |
The Value Added Tax in Argentina. Considerations on their distributive impact and proposals for reform |
title_full_unstemmed |
The Value Added Tax in Argentina. Considerations on their distributive impact and proposals for reform |
title_sort |
value added tax in argentina. considerations on their distributive impact and proposals for reform |
description |
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. |
publisher |
Facultad de Ciencias Económicas. Instituto de Economía y Finanzas |
publishDate |
2017 |
url |
https://revistas.unc.edu.ar/index.php/acteconomica/article/view/16744 |
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