Progressivity and redistributive power of income tax on wage earners in El Salvador: a microsimulation analysis

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cepal.articleNo2
cepal.bibLevelSección o Parte de un Documento
cepal.callNumberLC/PUB.2024/7-P
cepal.docTypeRevistas
cepal.jelCodeH22
cepal.jelCodeH23
cepal.jelCodeH24
cepal.jelCodeD31
cepal.jobNumber02galdamez_REV-142E
cepal.physicalDescriptiontablas.
cepal.regionalOfficeSantiago
cepal.sdg1
cepal.topicEngINCOME DISTRIBUTION
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngINEQUALITY
cepal.topicSpaDISTRIBUCIÓN DEL INGRESO
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaDESIGUALDAD
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaEngSOCIAL DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
cepal.workareaSpaDESARROLLO SOCIAL
dc.contributor.authorGaldámez, Catalina
dc.contributor.authorMorales López, Rodrigo Alfonso
dc.coverage.spatialEngEL SALVADOR
dc.coverage.spatialSpaEL SALVADOR
dc.date.accessioned2024-08-07T20:59:44Z
dc.date.available2024-08-07T20:59:44Z
dc.date.issued2024-04
dc.description.abstractThis work analyses the effects of wage earners’ income tax on vertical equity and income distribution in El Salvador, by assessing the two most recent changes in income tax —the 2011 reform and the 2015 amendment— in light of a comparative methodology based on indices of tax progressivity and redistributive power. The impact of these measures is estimated using microsimulation techniques. The results show that the tax structure in 2017 is weakly progressive and has no impact on income distribution in El Salvador. On the contrary, the differential treatment that the tax system affords to high incomes undermines any possible effect of the income tax on vertical equity and income distribution.
dc.formatTexto
dc.format.extentpáginas 37-56
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/PUB.2024/7-P
dc.identifier.urihttps://hdl.handle.net/11362/80570
dc.language.isoeng
dc.publisherECLAC
dc.relation.isPartOfCEPAL Review
dc.relation.isPartOfNo142
dc.relation.isPartOfSeriesCEPAL Review
dc.relation.translationLanguagespa
dc.relation.translationRecordProgresividad y capacidad redistributiva del impuesto sobre la renta de las personas asalariadas en El Salvador: un análisis de microsimulación
dc.relation.translationUrihttps://hdl.handle.net/11362/80505
dc.rights.coarDisponible
dc.subject.unbisEngTAXATION
dc.subject.unbisEngINCOME TAX
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngINCOME DISTRIBUTION
dc.subject.unbisEngEQUALITY
dc.subject.unbisEngMEASUREMENT
dc.subject.unbisEngMATHEMATICAL MODELS
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaIMPUESTO A LA RENTA
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaDISTRIBUCION DEL INGRESO
dc.subject.unbisSpaIGUALDAD
dc.subject.unbisSpaMEDICION
dc.subject.unbisSpaMODELOS MATEMATICOS
dc.titleProgressivity and redistributive power of income tax on wage earners in El Salvador: a microsimulation analysis
dc.type.coarartículo
dspace.entity.typePublication
relation.isAuthorOfPublication5f86579f-afa1-4ffa-bc82-8fc31a7276f0
relation.isAuthorOfPublicationd36d7ec3-7eb0-4b68-8049-c05e4d226197
relation.isAuthorOfPublication.latestForDiscovery5f86579f-afa1-4ffa-bc82-8fc31a7276f0
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