Distributive impacts of alternative tax structures. The case of Uruguay

Preprint OPEN
Verónica Amarante; Marisa Bucheli; Cecilia Olivieri; Ivone Perazzo;
  • Subject: Retail; fiscal redistribution, income inequality, taxes
    • jel: jel:D31 | jel:H20 | jel:H23
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

This article considers the distributional impact of different changes in Uruguayan tax system, using a static micro-simulation framework based on the combination of data from household and expenditure surveys. On the indirect taxes side, we consider two alternatives tha... View more
  • References (14)
    14 references, page 1 of 2

    Arim R. and Vigorito A., 2006. Las políticas de transferencias de ingresos y su rol en Uruguay. 2001-2006. Paper prepared for the World Bank.

    Bourguignon F. and Spadaro A., 2006. Microsimulation as a tool for evaluating redistribution policies. Journal of Economic Inequality, vol. 4, nº1: 77-106.

    Duclos, J.Y. and Araar, A., 2006. Poverty and Equity. Measurement, Policy, and Estimation with DAD. Springer/IDRC. Ottawa.

    Engel E., Galetovic A. and Raddatz C., 1997. Reforma tributaria y distribución del ingreso en Chile. Serie Economía Nº 40, Centro de Economía Aplicada, Departamento de Ingeniería Industrial, Universidad de Chile.

    Formby J, Seaks T.and Smith J., 1981. A comparison of two new measures of tax progressivity. Economic Journal 91: 1015-1019.

    Goñi E., López H. and Servén L., 2008. Fiscal redistribution and income inequality in Latin America. Policy Research Working Paper Series 4487. World Bank.

    Instituto de Economía, 2006. Impactos de la reforma tributaria sobre los ingresos de los hogares. Anexo del Informe de Coyuntura del Instituto de Economía, Montevideo.

    Kakwani N., 1977. Measurement of tax progressivity: an international comparison. The Economic Journal, 87.

    Lambert P. J., 2001. The distribution and redistribution of income. Manchester University Press, 3rd edition.

    Llambí C, Laens S., Ferrando M. and Perera M., 2008. Assessing the impact of the 2007 tax reform in Uruguay. Working Paper, Poverty and Economic Policy Network.

  • Metrics
    No metrics available
Share - Bookmark