Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/190022 
Erscheinungsjahr: 
2017
Schriftenreihe/Nr.: 
WIDER Working Paper No. 2017/177
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
The aim of this paper is to explore the redistributive effects of taxes and benefits in Ecuador using two different approaches: direct use of reported taxes and benefits in household survey data, and use of simulated taxes and benefits obtained from ECUAMOD, the tax-benefit microsimulation model for Ecuador. Our results show that simulated taxes and social insurance contributions capture better the number of taxpayers and aggregate revenue amounts from official statistics than information taken directly from the data. Moreover, using reported data on taxes and social insurance contributions underestimates their redistributive effect in comparison with simulated policies. We discuss factors behind the differences between the two approaches and conclude with a discussion of the advantages offered by microsimulation for policy analysis.
Schlagwörter: 
taxes
benefits
microsimulation
Ecuador
JEL: 
I32
I38
H24
D13
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-92-9256-403-2
Dokumentart: 
Working Paper

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