- REFORMA TRIBUTARIA 7
- POLITICA FISCAL 6
- PAISES EN DESARROLLO 4
- ESTUDIOS DE CASOS 3
- IMPUESTOS 3
- REFORMA FISCAL 3
- TRIBUTACION 3
- APLICACIONES 2
- CASOS PRACTICOS 2
- ECONOMIA 2
- EVASION FISCAL 2
- FINANZAS 2
- IMPUESTO 2
- IMPUESTO A LA PROPIEDAD 2
- IMPUESTOS INTERNOS 2
- ; 1
- ; PAISES EN DESARROLLO 1
- Argentina 1
- BANCO MUNDIAL 1
- BENEFICIOS FISCALES 1
- CIENCIAS SOCIALES 1
- CONDICIONES ECONOMICAS 1
- CRECIMIENTO ECONOMICO 1
- CRISIS FINANCIERA 1
- DISTRIBUCION DEL INGRESO 1
- Derecho financiero 1
- Derecho tributario 1
- Desigualdad del ingreso 1
- Distributive Incidence 1
- ECONOMIA LATINOAMERICANA 1
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21
The Value Added Tax in Argentina. Considerations on their distributive impact and proposals for reform
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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