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

“…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. …”
Get full text