Gender equity in the Argentine tax system: an estimation of tax burdens by household type

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 establish the progressivity of taxes and the effects on gender equity when househ...

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Autor principal:	Rossignolo, Darío
Formato:	Texto
Lenguaje:	English
Publicado:	2018
Materias:	POLITICA FISCAL TRIBUTACION GENERO HOGARES INGRESOS IGUALDAD DE GENERO FISCAL POLICY TAXATION GENDER HOUSEHOLDS INCOME GENDER EQUALITY
Acceso en línea:	http://hdl.handle.net/11362/43958
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spelling	oai-11362-439582020-03-06T16:50:27Z Gender equity in the Argentine tax system: an estimation of tax burdens by household type Rossignolo, Darío POLITICA FISCAL TRIBUTACION GENERO HOGARES INGRESOS IGUALDAD DE GENERO FISCAL POLICY TAXATION GENDER HOUSEHOLDS INCOME GENDER EQUALITY 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 establish the progressivity of taxes and the effects on gender equity when household classifications are analysed. The findings show that while the tax system is moderately progressive and the heaviest burden falls on households with male breadwinners, differences emerge when the impact of indirect and direct taxes is considered separately. The indirect tax system is heavily regressive and female-breadwinner households bear the largest burden, since they are concentrated in the lower income brackets. Households with children bear the highest direct tax burden, particularly male-breadwinner and dual-earner households. 2018-08-15T18:01:48Z 2018-08-15T18:01:48Z 2018-04 Texto Sección o Parte de un Documento http://hdl.handle.net/11362/43958 LC/PUB.2018/5-P 9 en CEPAL Review CEPAL Review 124 .pdf application/pdf ARGENTINA ARGENTINA
institution	Cepal
collection	Cepal
language	English
topic	POLITICA FISCAL TRIBUTACION GENERO HOGARES INGRESOS IGUALDAD DE GENERO FISCAL POLICY TAXATION GENDER HOUSEHOLDS INCOME GENDER EQUALITY
spellingShingle	POLITICA FISCAL TRIBUTACION GENERO HOGARES INGRESOS IGUALDAD DE GENERO FISCAL POLICY TAXATION GENDER HOUSEHOLDS INCOME GENDER EQUALITY Rossignolo, Darío Gender equity in the Argentine tax system: an estimation of tax burdens by household type
description	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 establish the progressivity of taxes and the effects on gender equity when household classifications are analysed. The findings show that while the tax system is moderately progressive and the heaviest burden falls on households with male breadwinners, differences emerge when the impact of indirect and direct taxes is considered separately. The indirect tax system is heavily regressive and female-breadwinner households bear the largest burden, since they are concentrated in the lower income brackets. Households with children bear the highest direct tax burden, particularly male-breadwinner and dual-earner households.
format	Texto
author	Rossignolo, Darío
author_facet	Rossignolo, Darío
author_sort	Rossignolo, Darío
title	Gender equity in the Argentine tax system: an estimation of tax burdens by household type
title_short	Gender equity in the Argentine tax system: an estimation of tax burdens by household type
title_full	Gender equity in the Argentine tax system: an estimation of tax burdens by household type
title_fullStr	Gender equity in the Argentine tax system: an estimation of tax burdens by household type
title_full_unstemmed	Gender equity in the Argentine tax system: an estimation of tax burdens by household type
title_sort	gender equity in the argentine tax system: an estimation of tax burdens by household type
publishDate	2018
url	http://hdl.handle.net/11362/43958
work_keys_str_mv	AT rossignolodario genderequityintheargentinetaxsystemanestimationoftaxburdensbyhouseholdtype
_version_	1718439136683098112

Gender equity in the Argentine tax system: an estimation of tax burdens by household type

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