Personal income tax and income inequality in Ecuador between 2007 and 2011

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 indices of income tax progressivity and redistributive impact. We then mobilize...

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Autor principal:	Cano, Liliana
Formato:	Texto
Lenguaje:	English
Publicado:	2018
Materias:	IMPUESTO A LA RENTA POLITICA FISCAL DISTRIBUCION DEL INGRESO MODELOS MATEMATICOS METODOS DE SIMULACION INCOME TAX FISCAL POLICY INCOME DISTRIBUTION MATHEMATICAL MODELS SIMULATION METHODS
Acceso en línea:	http://hdl.handle.net/11362/43456
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id	oai-11362-43456
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spelling	oai-11362-434562020-09-28T19:14:27Z Personal income tax and income inequality in Ecuador between 2007 and 2011 Cano, Liliana IMPUESTO A LA RENTA POLITICA FISCAL DISTRIBUCION DEL INGRESO MODELOS MATEMATICOS METODOS DE SIMULACION INCOME TAX FISCAL POLICY INCOME DISTRIBUTION MATHEMATICAL MODELS SIMULATION METHODS 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 indices of income tax progressivity and redistributive impact. We then mobilize microsimulation techniques to simulate the redistributive effect of personal income tax under different taxable income scenarios. Finally, we calculate the effective tax rates paid by top income groups and derive a range of optimal income taxes for the top 1% income group. We obtain two main empirical results. First, although Ecuador’s personal income tax is highly progressive, its redistributive capacity is low: our findings show that high-income individuals are more likely to reduce their taxable income through legal tax deductions than low-income individuals. Second, while the effective tax rates paid by high-income individuals are relatively low, optimal tax rates could be as high as 63%. 2018-04-10T21:05:55Z 2018-04-10T21:05:55Z 2017-12 Texto Sección o Parte de un Documento http://hdl.handle.net/11362/43456 LC/PUB.2017/24-P 3 en CEPAL Review CEPAL Review 123 .pdf application/pdf 2007 ECUADOR ECUADOR 2011
institution	Cepal
collection	Cepal
language	English
topic	IMPUESTO A LA RENTA POLITICA FISCAL DISTRIBUCION DEL INGRESO MODELOS MATEMATICOS METODOS DE SIMULACION INCOME TAX FISCAL POLICY INCOME DISTRIBUTION MATHEMATICAL MODELS SIMULATION METHODS
spellingShingle	IMPUESTO A LA RENTA POLITICA FISCAL DISTRIBUCION DEL INGRESO MODELOS MATEMATICOS METODOS DE SIMULACION INCOME TAX FISCAL POLICY INCOME DISTRIBUTION MATHEMATICAL MODELS SIMULATION METHODS Cano, Liliana Personal income tax and income inequality in Ecuador between 2007 and 2011
description	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 indices of income tax progressivity and redistributive impact. We then mobilize microsimulation techniques to simulate the redistributive effect of personal income tax under different taxable income scenarios. Finally, we calculate the effective tax rates paid by top income groups and derive a range of optimal income taxes for the top 1% income group. We obtain two main empirical results. First, although Ecuador’s personal income tax is highly progressive, its redistributive capacity is low: our findings show that high-income individuals are more likely to reduce their taxable income through legal tax deductions than low-income individuals. Second, while the effective tax rates paid by high-income individuals are relatively low, optimal tax rates could be as high as 63%.
format	Texto
author	Cano, Liliana
author_facet	Cano, Liliana
author_sort	Cano, Liliana
title	Personal income tax and income inequality in Ecuador between 2007 and 2011
title_short	Personal income tax and income inequality in Ecuador between 2007 and 2011
title_full	Personal income tax and income inequality in Ecuador between 2007 and 2011
title_fullStr	Personal income tax and income inequality in Ecuador between 2007 and 2011
title_full_unstemmed	Personal income tax and income inequality in Ecuador between 2007 and 2011
title_sort	personal income tax and income inequality in ecuador between 2007 and 2011
publishDate	2018
url	http://hdl.handle.net/11362/43456
work_keys_str_mv	AT canoliliana personalincometaxandincomeinequalityinecuadorbetween2007and2011
_version_	1718442787307782144

Personal income tax and income inequality in Ecuador between 2007 and 2011

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