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:
H11
H22
Acceso en línea:https://revistas.unc.edu.ar/index.php/acteconomica/article/view/16744
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