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Personal income tax and income inequality in Ecuador between 2007 and 2011
(2017-12)
This paper uses data from individual income tax returns to explore the redistributive effect of personal income tax in Ecuador between 2007 and 2011. Following common practice in tax incidence analysis, we first compute ...
The tax regime for micro-enterprises in Cuba
(2000-08)
The government of Cuba established a tax regime for micro-enterprises as soon as it legalized the sector in 1993. It was designed to function in a difficult context in which a tax-paying culture did not exist, in which ...
Distributional effects of eliminating the differential tax treatment of business and personal income in Chile
(2012-12)
This paper estimates the distributional effects that would result from eliminating the differential tax treatment of business and personal income in the Chilean tax system, as well as from the elimination of the main ...
Indicator of the efficiency of value added tax and income tax collection in Ecuador
(2020-08-31)
This paper outlines a methodology to measure the efficiency of revenue collection by tax administrations. The proposed methodology is aimed in particular at developing countries that do not have enough disaggregated ...
Tax policy in Latin America: Assessment and guidelines for a second generation of reforms
(ECLAC, 2014-06)
In recent years, the countries of Latin America have introduced a series of reforms aimed at strengthening
and modernizing their tax systems. While the reforms are part of an ongoing process carried over from
earlier ...
Gender equity in the Argentine tax system: an estimation of tax burdens by household type
(2018-04)
The purpose of this paper is to introduce the gender dimension into the analysis of tax incidence in Argentina. To that end, the impact of direct and indirect taxes on income and distribution by gender is calculated to ...