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    Impact of income tax reforms in Argentina on after-tax income distribution by Afonso, Santiago

    Published 2023
    “…We find that after-tax income inequality has a decreasing tendency, particularly towards the end of the period. The distortive tax reforms motivated by the elections create limited but perceptible regressions on the inequality indicators.…”
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  3. 3

    The Value Added Tax in Argentina. Considerations on their distributive impact and proposals for reform by Fernández Felices, Diego, Guardarucci, Isidro, Puig, Jorge

    Published 2017
    “…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. …”
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