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

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cepal.bibLevelSección o Parte de un Documento
cepal.callNumberLC/PUB.2018/5-P
cepal.docTypeRevistas
cepal.jobNumberH2
cepal.jobNumberI3
cepal.jobNumberD3
cepal.physicalDescriptiongráficos., tablas
cepal.regionalOfficeSantiago
cepal.sdg4
cepal.sdg5
cepal.sdg10
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngGENDER STATISTICS
cepal.topicEngGENDER
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaESTADÍSTICAS DE GÉNERO
cepal.topicSpaGÉNERO
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaEngGENDER AFFAIRS
cepal.workareaEngSOCIAL DEVELOPMENT
cepal.workareaSpaASUNTOS DE GÉNERO
cepal.workareaSpaDESARROLLO ECONÓMICO
cepal.workareaSpaDESARROLLO SOCIAL
dc.contributor.authorRossignolo, Darío
dc.coverage.spatialEngARGENTINA
dc.coverage.spatialSpaARGENTINA
dc.date.accessioned2018-08-15T18:01:48Z
dc.date.available2018-08-15T18:01:48Z
dc.date.issued2018-04
dc.description.abstractThe 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.
dc.formatTexto
dc.format.extentpáginas. 177-20
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/PUB.2018/5-P
dc.identifier.urihttps://hdl.handle.net/11362/43958
dc.language.isoeng
dc.physicalDescriptionp. 177-202; grafs., tabls
dc.relation.isPartOfCEPAL Review
dc.relation.isPartOfNo124
dc.relation.isPartOfSeriesCEPAL Review
dc.relation.translationLanguagespa
dc.relation.translationRecordEquidad de género del sistema tributario en la Argentina: estimación de la carga fiscal desglosada por tipo de hogar
dc.relation.translationUrihttps://hdl.handle.net/11362/43468
dc.rights.coarDisponible
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngTAXATION
dc.subject.unbisEngGENDER
dc.subject.unbisEngHOUSEHOLDS
dc.subject.unbisEngINCOME
dc.subject.unbisEngGENDER EQUALITY
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaGENERO
dc.subject.unbisSpaHOGARES
dc.subject.unbisSpaINGRESOS
dc.subject.unbisSpaIGUALDAD DE GENERO
dc.titleGender equity in the Argentine tax system: an estimation of tax burdens by household type
dc.type.coarrevista
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