Sobre La Regresividad de los Impuestos al Consumo

Daniel Wisecarver

Latin American Journal of Economics-formerly Cuadernos de Economía, 1980, vol. 17, issue 52, 255-272

Abstract: Traditional textbook wisdom has it that general taxes on consumption are regressive, in the sense that total tax payments, as a fraction of income, tend to decrease as personal income vises. This conclusion relies on annual tax payments and annual incomes

Date: 1980
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Latin American Journal of Economics-formerly Cuadernos de Economía is currently edited by Raimundo Soto

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