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Repensando el impuesto al valor agregado
[Rethinking the value added tax]

Author

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  • Marcelo Garriga

Abstract

The aim of this paper is to study the effects of the existence of reduced rates, zero-rate goods and VAT exemptions in Argentina on the prices of goods (effects on economic efficiency), the distributive impact and collection efficiency. The value added tax has become over time a key tribute to the Argentine tax structure, with a collection of 7.6% of GDP in 2018 and a share in total tax resources of 32.6%. Efficiency “C” is 47%, which shows that the potential for VAT collection is important and any possible tax reform should focus on improving the design and implementation of tax

Suggested Citation

  • Marcelo Garriga, 2021. "Repensando el impuesto al valor agregado [Rethinking the value added tax]," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 38(76), pages 197-222, january-j.
    • Handle: RePEc:uns:esteco:v:38:y:2021:i:76:p:197-222
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    File URL: https://revistas.uns.edu.ar/ee/article/view/2168/1255
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    Keywords

    eficiencia; impuesto al valor agregado; politíca fiscal;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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