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 con...

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Bibliographic Details
Main Author: Parra, Juan Carlos (author)
Format: article
Language:spa
Published: 2006
Subjects:
Online Access:https://estudioseconomicos.bce.fin.ec/index.php/RevistaCE/article/view/161
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