Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/286288 
Title (translated): 
The intertemporal incidence of taxes on income distribution in Argentina
Year of Publication: 
2022
Citation: 
[Journal:] Revista de Métodos Cuantitativos para la Economía y la Empresa [ISSN:] 1886-516X [Volume:] 34 [Year:] 2022 [Pages:] 209-236
Publisher: 
Universidad Pablo de Olavide, Sevilla
Abstract (Translated): 
The aim of this paper is calculating the impact of taxes on inequality of lifetime income distribution in Argentina. Unlike other previous studies on the matter, which performed calculations on annual incidence or approximations on the measurement of lifetime income through current consumption expenditure, the approach to lifetime income measurement will be pursued through measuring income on the sources side. Compared to current income analysis, tax system turns out to be less regressive, given that the less progressivity of direct taxes which is more than compensated by the less regressivity of indirect taxes.
Subjects: 
taxes
lifetime income
inequality
JEL: 
H2
I3
D3
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-sa Logo
Document Type: 
Article

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