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Distributive impacts of alternative tax structures. The case of Uruguay

Veronica Amarante, Marisa Bucheli (), Cecilia Olivieri () and Ivone Perazzo

No 911, Documentos de Trabajo (working papers) from Department of Economics - dECON

Abstract: This article considers the distributional impact of different changes in Uruguayan tax system, using a static micro-simulation framework based on the combination of data from household and expenditure surveys. On the indirect taxes side, we consider two alternatives that imply the same reduction in tax revenue: a general reduction of 2 points in the VAT basic rate, and a selective reduction in the VAT rate applied to specific goods that make up a large share of consumption of low income population. In relation to direct taxes, we consider the effects of increasing the upper limit of the tax free zone of the labor component of the dual income tax. We analyze separately the impact of each of these changes, and we also simulate a joint scenario including changes in direct and indirect taxes. Our results indicate that redistribution through the analyzed modifications in direct and indirect taxes in Uruguay is limited.

Keywords: Retail; fiscal redistribution, income inequality, taxes (search for similar items in EconPapers)
JEL-codes: D31 H23 H20 (search for similar items in EconPapers)
Pages: 23 pages
Date: 2011-06
New Economics Papers: this item is included in nep-cmp and nep-pbe
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Citations: View citations in EconPapers (16) Track citations by RSS feed

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