IDEAS home Printed from https://ideas.repec.org/p/lap/wpaper/105.html
   My bibliography  Save this paper

Incidencia Distributiva del Sistema Tributario Argentino

Author

Listed:
  • Diego Fernández Felices
  • Isidro Guardarucci
  • Jorge Puig

Abstract

La incidencia distributiva del sistema tributario argentino es analizada en este trabajo haciendo uso de la Encuesta Nacional de Gastos de los Hogares (ENGH) del año 2004-2005. El estudio abarca una descripción desagregada de los principales impuestos nacionales y subnacionales en cuanto a sus efectos distributivos (utilizando el ingreso per cápita familiar y el consumo per cápita familar como indicadores de bienestar). Al utilizar el ordenamiento de los individuos por su nivel de ingresos, el sistema tributario ejerce una mayor presión en ambas colas de la distribución, siendo constante en los deciles intermedios. Por otro lado, al ordenar a los individuos por consumo la presión triburaria resulta constante, salvo en el último decil donde aumenta considerablemente. De este modo se pone de mani esto la relevancia del indicador de bienestar a la hora de realizar un análisis de incidencia tributaria.

Suggested Citation

  • Diego Fernández Felices & Isidro Guardarucci & Jorge Puig, 2014. "Incidencia Distributiva del Sistema Tributario Argentino," Department of Economics, Working Papers 105, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    • Handle: RePEc:lap:wpaper:105
    as

    Download full text from publisher

    File URL: https://www.depeco.econo.unlp.edu.ar/wp/wp-content/uploads/2017/05/doc105.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Marcelo Garriga & Walter Rosales, 2008. "Efectos Asignativos, Distributivos y Fiscales de las Retenciones a las Exportaciones," IIE, Working Papers 075, IIE, Universidad Nacional de La Plata.
    2. Gómez Sabaini, Juan Carlos & Rossignolo, Darío & Santiere, Juan José, 2002. "La equidad distributiva y el sistema tributario: un análisis para el caso argentino," Gestión Pública 7271, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    3. Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521319867.
    4. Shoven,John B. & Whalley,John, 1992. "Applying General Equilibrium," Cambridge Books, Cambridge University Press, number 9780521266550.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rossignolo, Dario, 2022. "La incidencia intertemporal de los impuestos sobre la distribución del ingreso en Argentina [The intertemporal incidence of taxes on income distribution in Argentina]," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 34(1), pages 209-236, December.
    2. Jorge Puig & Leandro Salinardi, 2015. "Argentina y los subsidios a los servicios públicos: un estudio de incidencia distributiva," CEDLAS, Working Papers 0183, CEDLAS, Universidad Nacional de La Plata.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Marc Vielle & Alain L. Bernard, 1998. "Un exemple d'utilisation : le coût de politiques de réduction des gaz à effet de serre," Économie et Prévision, Programme National Persée, vol. 136(5), pages 33-48.
    2. Haider A. Khan, 2007. "Social Accounting Matrix: A Very Short Introduction for Economic Modeling," CIRJE F-Series CIRJE-F-477, CIRJE, Faculty of Economics, University of Tokyo.
    3. Onil Banerjee & Martin Cicowiez & Marcia Macedo & Žiga Malek & Peter Verburg & Sean Goodwin & Renato Vargas & Ludmila Rattis & Paulo M. Brando & Michael T. Coe & Christopher Neill & Octavio Damiani, 2020. "An Amazon Tipping Point: The Economic and Environmental Fallout," CEDLAS, Working Papers 0292, CEDLAS, Universidad Nacional de La Plata.
    4. Micha Gisser & Raymond Sauer, 2000. "The Aggregate Relation between Profits and Concentration is Consistent with Cournot Behavior," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 16(3), pages 229-246, May.
    5. Bjarne S. Jensen, 2004. "Pareto Efficiency, Relative Prices, and Solutions to CGE Models," DEGIT Conference Papers c009_006, DEGIT, Dynamics, Economic Growth, and International Trade.
    6. Karim, Mohamed, 2013. "Taxation of agricultural sector in Morocco. An Analysis using a Dynamic Computable General Equilibrium Model," MPRA Paper 45622, University Library of Munich, Germany.
    7. Govinda R. Timilsina & Ram M. Shrestha, 2002. "General equilibrium analysis of economic and environmental effects of carbon tax in a developing country: case of Thailand," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 5(3), pages 179-211, September.
    8. Haqiqi , Iman & Bahalou Horeh , Marziyeh, 2013. "Macroeconomic Impacts of Export Barriers in a Dynamic CGE Model," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 8(3), pages 117-150, July.
    9. Labandeira, Xavier & Labeaga, José M. & Rodríguez, Miguel, 2009. "An integrated economic and distributional analysis of energy policies," Energy Policy, Elsevier, vol. 37(12), pages 5776-5786, December.
    10. Hertel, Thomas & Zhai, Fan, 2006. "Labor market distortions, rural-urban inequality and the opening of China's economy," Economic Modelling, Elsevier, vol. 23(1), pages 76-109, January.
    11. Travis Warziniack & David Finnoff & Jonathan Bossenbroek & Jason Shogren & David Lodge, 2011. "Stepping Stones for Biological Invasion: A Bioeconomic Model of Transferable Risk," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 50(4), pages 605-627, December.
    12. AFM Mohiuddin & Ryuta Ray Kato, 2009. "Trade Liberalization of the Fishery Industry of Japan," Working Papers EMS_2009_10, Research Institute, International University of Japan.
    13. Aguiar, Angel & Corong, Erwin & van der Mensbrugghe, Dominique, 2020. "The GTAP Recursive Dynamic (GTAP-RD) Model: Version 1.0," Conference papers 333133, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    14. C M Dufournaud & J T Quinn & J J Harrington, 1994. "A Partial Equilibrium Analysis of the Impact of Introducing More-Efficient Wood-Burning Stoves into Households in the Sahelian Region," Environment and Planning A, , vol. 26(3), pages 407-414, March.
    15. Kiuila, O. & Rutherford, T.F., 2013. "Piecewise smooth approximation of bottom–up abatement cost curves," Energy Economics, Elsevier, vol. 40(C), pages 734-742.
    16. Júlio Vicente Cateia & Maurício Vaz Lobo Bittencourt & Terciane Sabadini Carvalho & Luc Savard, 2023. "Funding schemes for infrastructure investment and poverty alleviation in Africa: Evidence from Guinea‐Bissau," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(6), pages 1505-1529, August.
    17. Erwin Corong & Thomas Hertel & Robert McDougall & Marinos Tsigas & Dominique van der Mensbrugghe, 2017. "The Standard GTAP Model, version 7," Journal of Global Economic Analysis, Center for Global Trade Analysis, Department of Agricultural Economics, Purdue University, vol. 2(1), pages 1-119, June.
    18. Edgar Cudmore & John Whalley, 2005. "Border Delays and Trade Liberalization," NBER Chapters, in: International Trade in East Asia, pages 391-406, National Bureau of Economic Research, Inc.
    19. Zemskov Peter & Zemskov Sergey, 2000. "Nizhny Novgorod: Computable General Equilibrium in One Region with Barter and Arrears," EERC Working Paper Series 99-14e, EERC Research Network, Russia and CIS.
    20. Tomoki Ishikura & Fuga Yokoyama, 2022. "Regional economic effects of the Ring Road project in the Greater Tokyo Area: A spatial CGE approach," Papers in Regional Science, Wiley Blackwell, vol. 101(4), pages 811-837, August.

    More about this item

    Keywords

    Impuestos; Incidencia Distributiva; ENGH.;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lap:wpaper:105. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Diego Fernandez Felices (email available below). General contact details of provider: https://edirc.repec.org/data/funlpar.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.