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Redistributive effects of indirect taxes: comparing arithmetical and behavioral simulations in Uruguay

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

No 2311, Documentos de Trabajo (working papers) from Department of Economics - dECON

Abstract: In this brief paper we compare the redistributive effect of a VAT reform using an arithmetical and a behavioral microsimulation model. We analyze the effects of the elimination of the VAT for a basket of goods which is intensively consumed by the poorest population. Our microsimulations are based on data from the expenditure survey. The behavioral model uses the Quadratic Almost Ideal Demand System (QUAIDS) proposed by Banks et al (1997). Our results indicate that the change in the VAT implies a redistributive effect of small magnitude. The comparison of redistributive effects under the arithmetic and the behavioral simulation reveals that they are very similar.

Keywords: fiscal redistribution; income inequality; taxes (search for similar items in EconPapers)
JEL-codes: D31 H23 H20 (search for similar items in EconPapers)
Pages: 10 pages
Date: 2011-09
New Economics Papers: this item is included in nep-cmp, nep-lam, nep-ltv and nep-pub
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