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: Fernández Felices, Diego, Guardarucci, Isidro, Puig, Jorge
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2017
Materias:
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
Acceso en línea:https://revistas.unc.edu.ar/index.php/acteconomica/article/view/16744
Aporte de:
Actualidad Económica de Universidad Nacional de Córdoba
id I10-R369-article-16744
record_format ojs
spelling I10-R369-article-167442021-03-11T12:50:11Z The Value Added Tax in Argentina. Considerations on their distributive impact and proposals for reform El Impuesto al Valor Agregado en Argentina. Consideraciones sobre su incidencia distributiva y propuestas de reforma Fernández Felices, Diego Guardarucci, Isidro Puig, Jorge 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 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. Este trabajo estudia la incidencia distributiva del Impuesto al Valor Agregado (IVA) en Argentina utilizando la Encuesta Nacional de Gasto de los Hogares (ENGHo) de los años 2012 - 2013 y analiza diferentes alternativas de reforma sobre dicho impuesto. Se estudian los efectos potenciales de reformas que conviertan al IVA en un impuesto de alícuota uniforme, combinado con distintos mecanismos de devolución, vía transferencias hacia los sectores más vulnerables de la población. Los resultados obtenidos señalan que el IVA resulta regresivo utilizando el ingreso per cápita familiar como indicador de bienestar, pero prácticamente proporcional utilizando el consumo per cápita familiar. Los tratamientos diferenciales del esquema vigente, generalmente asociados a razones de equidad, no mejoran la distribución del ingreso. Las propuestas de reforma planteadas aquí resultan distributivamente favorables en comparación con la situación actual. Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2017-03-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos application/pdf https://revistas.unc.edu.ar/index.php/acteconomica/article/view/16744 Actualidad Económica; Vol. 26 No. 90 (2016): September-December; 29-38 Actualidad Económica; Vol. 26 Núm. 90 (2016): Septiembre - Diciembre; 29-38 2250-754X 0327-585X spa https://revistas.unc.edu.ar/index.php/acteconomica/article/view/16744/16521
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-369
container_title_str Actualidad Económica
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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first_indexed 2024-09-03T22:58:46Z
last_indexed 2024-09-03T22:58:46Z
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