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A proposal of scenarios to improve the distributive incidence of VAT in Argentina

The VAT contributes many resources to the State, but the distribution of its burden is unfair, because it implies greater effort for those with less income. In this article paper we evaluate alternative scenarios of VAT reform in Argentina that seek to obtain better results in poverty and inequality...

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Autor Principal: Dondo, Mariana
Formato: Online
Idioma:spa
Publicado: EdiUNS 2022
Acceso en línea:https://revistas.uns.edu.ar/ee/article/view/3118
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spelling oai:oai.revistas.uns.edu.ar:article-31182023-03-09T22:07:27Z A proposal of scenarios to improve the distributive incidence of VAT in Argentina Una propuesta de escenarios para mejorar la incidencia distributiva del IVA en Argentina Dondo, Mariana VAT Poverty Inequality Effectiva rate Simulation Tax revenue IVA Pobreza Desigualdad Tasa efectiva Simulación Recaudación de tributos The VAT contributes many resources to the State, but the distribution of its burden is unfair, because it implies greater effort for those with less income. In this article paper we evaluate alternative scenarios of VAT reform in Argentina that seek to obtain better results in poverty and inequality indicators, while maintaining the level of collection. We found that broad tax base schemes, with an 18% rate (lower than the current one) and returns or compensatory transfers  focused on lower-income taxpayers, have a more equitable effect than focusing exemptions on goods and services of social interest, with a similar level of collection. The article provides useful empirical evidence to design a VAT with less regressive distributional impacts. El IVA aporta muchos recursos al Estado, pero la distribución de su carga es injusta, porque implica mayor esfuerzo para quienes tienen menos ingresos. En este artículo evaluamos escenarios alternativos de reforma al IVA en Argentina que buscan obtener mejores resultados en indicadores de pobreza y la desigualdad, manteniendo el nivel de recaudación. Encontramos que esquemas de base imponible amplia, con una alícuota del 18% (menor a la actual) y devoluciones o transferencias compensatorias focalizadas en los contribuyentes de menores ingresos, tienen un efecto más equitativo que focalizar las exenciones en bienes y servicios de interés social, con un nivel similar de recaudación. El artículo aporta evidencia empírica útil para diseñar un IVA con impactos distributivos menos regresivos. EdiUNS 2022-12-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Artículo evaluado por pares application/pdf https://revistas.uns.edu.ar/ee/article/view/3118 10.52292/j.estudecon.2023.3118 Estudios económicos; Vol. 40 No. 80 (2023); 165-189 Estudios económicos; Vol. 40 Núm. 80 (2023); 165-189 Estudios económicos; v. 40 n. 80 (2023); 165-189 2525-1295 0425-368X spa https://revistas.uns.edu.ar/ee/article/view/3118/2118 Derechos de autor 2022 Atribución-No Comercial 4.0 Unported (CC BY-NC 4.0) de Creative Commons. http://creativecommons.org/licenses/by-nc/4.0
institution UNS
collection Biblioteca Digital Académica
building Biblioteca Central
Biblioteca de Economía
bda_str Estudios Económicos
hierarchy_parent_id bda_ee
hierarchy_parent_title Estudios Económicos
hierarchy_top_id bda_str
hierarchy_top_title Biblioteca Digital Académica
first_indexed 2018-08-22T17:39:27Z
last_indexed 2018-08-22T17:39:27Z
language spa
format Online
author Dondo, Mariana
spellingShingle Dondo, Mariana
A proposal of scenarios to improve the distributive incidence of VAT in Argentina
author_facet Dondo, Mariana
author_sort Dondo, Mariana
title A proposal of scenarios to improve the distributive incidence of VAT in Argentina
title_short A proposal of scenarios to improve the distributive incidence of VAT in Argentina
title_full A proposal of scenarios to improve the distributive incidence of VAT in Argentina
title_fullStr A proposal of scenarios to improve the distributive incidence of VAT in Argentina
title_full_unstemmed A proposal of scenarios to improve the distributive incidence of VAT in Argentina
title_sort proposal of scenarios to improve the distributive incidence of vat in argentina
topic_facet VAT
Poverty
Inequality
Effectiva rate
Simulation
Tax revenue
IVA
Pobreza
Desigualdad
Tasa efectiva
Simulación
Recaudación de tributos
description The VAT contributes many resources to the State, but the distribution of its burden is unfair, because it implies greater effort for those with less income. In this article paper we evaluate alternative scenarios of VAT reform in Argentina that seek to obtain better results in poverty and inequality indicators, while maintaining the level of collection. We found that broad tax base schemes, with an 18% rate (lower than the current one) and returns or compensatory transfers  focused on lower-income taxpayers, have a more equitable effect than focusing exemptions on goods and services of social interest, with a similar level of collection. The article provides useful empirical evidence to design a VAT with less regressive distributional impacts.
publisher EdiUNS
publishDate 2022
url https://revistas.uns.edu.ar/ee/article/view/3118
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score 12,614403

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