Resumen

FERNANDEZ FELICES, Diego; GUARDARUCCI, Isidro  y  PUIG, Jorge. Incidencia distributiva del sistema tributario argentino. Estud. Econ. [online]. 2016, vol.33, n.67, pp. 23-45. ISSN 2525-1295.

This paper studies the distributive impact of the tax system in Argentina using the last two available Household Expenditure Surveys for 2004/05 and 2012/13. Calculations were made using both household per capita income and household per capita consumption as welfare indicators. By using household per capita income, the tax system puts relatively more pressure on both tails of the distribution, being approximately constant for the intermediate deciles. On the other hand, choosing per capita consumption as welfare indicator makes the tax system roughly proportional, with the exception of the last decile, where tax pressure becomes much higher. These differences on the results make clear the relevance of the chosen welfare indicator for tax incidence analysis.

Palabras llave : Tax Incidence; Expenditure Surveys.