Template-Type: ReDIF-Article 1.0

Author-Name: Hildegart Ahumada
Author-Workplace-Name: Instituto Torcuato Di Tella - Universidad Torcuato Di Tella 

Author-Name: Alfredo Canavese 
Author-Workplace-Name: Instituto Torcuato Di Tella - Universidad Torcuato Di Tella - CONICET 

Author-Name: Facundo Gonzalez Alvaredo 
Author-Workplace-Name: Instituto Torcuato Di Tella - Universidad Torcuato Di Tella - CONICET 

Title: Un análisis comparativo del impacto distributivo del impuesto inflacionario y de un impuesto sobre el consumo

Abstract: This paper compares the impact of the inflation tax paid by each “quintil” on income distribution for Argentina between 1985 and 1990 with the impact that a tax on consumption with an uniform rate would have had on the same distribution and in the same period. Results required econometric estimates of money demand and consumption functions. The comparisons were made using Gini’s coefficients, Kakwani’s indexes and Lorenz’s curves; and they show that both taxes are regressive. Nevertheless, none of them changes significantly the value of the Gini coefficient for the income distribution before taxes except for the inflation tax in high inflation rates periods. 

Classification-JEL: H3, C4, E5

Journal: Económica
Pages: 3-35
Volume: XLVI
Issue: 2
Year: 2000
Month: July-December

File-URL: https://revistas.unlp.edu.ar/Economica/article/view/8528/7075
File-Format: Application/pdf
Handle: RePEc:akh:journl:512