Repensando el impuesto al valor agregado

Rethinking the value added tax

Marcelo Garriga

Estudios Economicos, 2021, vol. 038 (Nueva Serie), issue 76, 197-222

Abstract: The aim of this paper is to study the effects of the existence of reduced rates, zero-rate goods and VAT exemptions in Argentina on the prices of goods (effects on economic efficiency), the distributive impact and collection efficiency. The value added tax has become over time a key tribute to the Argentine tax structure, with a collection of 7.6% of GDP in 2018 and a share in total tax resources of 32.6%. Efficiency “C” is 47%, which shows that the potential for VAT collection is important and any possible tax reform should focus on improving the design and implementation of tax

Keywords: eficiencia; impuesto al valor agregado; politíca fiscal; efficiency; value added tax; fiscal policy (search for similar items in EconPapers)
JEL-codes: E62 H20 (search for similar items in EconPapers)
Date: 2021
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Working Paper: Repensando el impuesto al valor agregado (2019)
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Persistent link: https://EconPapers.repec.org/RePEc:uns:esteco:v:38:y:2021:i:76:p:197-222

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