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Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees
The current inflationary context affects Income Tax setting as applied to employees in Argentina. The lack of a regular updating of its components distorts the tax burden and generates the payment of a tax on income which is part of “subsistence” expenses. We analyze whether the application of curre...
The current inflationary context affects Income Tax setting as applied to employees in Argentina. The lack of a regular updating of its components distorts the tax burden and generates the payment of a tax on income which is part of “subsistence” expenses. We analyze whether the application of current legislation complies with the principles of tax-paying capacity, equity and progressivity. In order to find a high-income parameter, we draw an analogy with the concept of poverty using the total basket of goods and services as unit of measurement for the cases proposed. We conclude that a modification in the scale for lower income segments, in non-taxable minimums and in personal deductions would avoid the burden of distributive policies falling on middle-income taxpayers’ wages.
