Incidencia Distributiva del impuesto a la renta de los individuos e IVA de hogares

The present work includes the separated analysis of the distributive incidence of the income tax paid by the individuals and the value-added tax (IVA) paid by the households; and a shared review of both taxes. For each case, we estimate coefficients of tax progressivity, as well as the effective contribution on income by means of the effective tax rate (Stiglitz 1988). The results are similar to those of previous works, but in our analysis we use a detailed disaggregation of income tax payments according to the occupation of income earners, as well as by occupational category. In addition, from the value-added tax point of view, we include a brief analysis on the distributive incidence considering the exonerations of the year 2003, and the expenditure composition between exonerated goods and/or services versus those taxed. We show that on an income basis, the fiscal burden of the value-added tax on households is regressive and the one of the income tax on natural persons is progressive. In aggregate terms (value-added and income taxes), due to the weight of the value-added tax paid by the households, the total tax burden is regressive.

• Váldodahkki: Parra, Juan Carlos (author)
• Materiálatiipa: article
• Giella: spa
• Almmustuhtton: 2006
• Fáttát: IVA; Impuesto a la renta; Incidencia distibutiva
• Liŋkkat: https://estudioseconomicos.bce.fin.ec/index.php/RevistaCE/article/view/161