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Gender Equity in Taxation in Latin America and the Caribbean

Author

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  • Darío Rossignolo

Abstract

El objetivo de este trabajo es calcular el impacto de los impuestos directos e indirectos sobre la distribución del ingreso y la equidad de género en América Latina y el Caribe. El objetivo es establecer el grado de progresividad del sistema tributario y el efecto que genera en la equidad al analizar clasificaciones de hogares. El resultado muestra que, pese a que los impuestos directos son progresivos y contribuyen a la reducción de la desigualdad, y los impuestos indirectos son regresivos, el efecto sobre las disparidades de género no es claro.

Suggested Citation

  • Darío Rossignolo, 2022. "Gender Equity in Taxation in Latin America and the Caribbean," Asociación Argentina de Economía Política: Working Papers 4595, Asociación Argentina de Economía Política.
    • Handle: RePEc:aep:anales:4595
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • I3 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty
    • D3 - Microeconomics - - Distribution

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