Personal income tax and income inequality in Ecuador between 2007 and 2011

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cepal.articleNo3
cepal.bibLevelSección o Parte de un Documento
cepal.callNumberLC/PUB.2017/24-P
cepal.docTypeRevistas
cepal.jelCodeD31
cepal.jelCodeH24
cepal.jelCodeO54
cepal.jobNumberRVI123_Cano
cepal.physicalDescriptiongráficos., tablas.
cepal.regionalOfficeSantiago
cepal.sdg10
cepal.sdg16
cepal.topicEngINEQUALITY
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngINCOME DISTRIBUTION
cepal.topicEngPUBLIC ADMINISTRATION
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaDISTRIBUCIÓN DEL INGRESO
cepal.topicSpaDESIGUALDAD
cepal.topicSpaGESTIÓN PÚBLICA
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaEngSOCIAL DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
cepal.workareaSpaDESARROLLO SOCIAL
dc.contributor.authorCano, Liliana
dc.coverage.spatialEngECUADOR
dc.coverage.spatialSpaECUADOR
dc.coverage.temporalEnd2011
dc.coverage.temporalStart2007
dc.date.accessioned2018-04-10T21:05:55Z
dc.date.available2018-04-10T21:05:55Z
dc.date.issued2017-12
dc.description.abstractThis paper uses data from individual income tax returns to explore the redistributive effect of personal income tax in Ecuador between 2007 and 2011. Following common practice in tax incidence analysis, we first compute indices of income tax progressivity and redistributive impact. We then mobilize microsimulation techniques to simulate the redistributive effect of personal income tax under different taxable income scenarios. Finally, we calculate the effective tax rates paid by top income groups and derive a range of optimal income taxes for the top 1% income group. We obtain two main empirical results. First, although Ecuador’s personal income tax is highly progressive, its redistributive capacity is low: our findings show that high-income individuals are more likely to reduce their taxable income through legal tax deductions than low-income individuals. Second, while the effective tax rates paid by high-income individuals are relatively low, optimal tax rates could be as high as 63%.
dc.formatTexto
dc.format.extentpáginas. 56-7
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/PUB.2017/24-P
dc.identifier.urihttps://hdl.handle.net/11362/43456
dc.language.isoeng
dc.physicalDescriptionp. 56-75; grafs., tabls.
dc.relation.isPartOfCEPAL Review
dc.relation.isPartOfNo123
dc.relation.isPartOfSeriesCEPAL Review
dc.relation.translationLanguagespa
dc.relation.translationRecordImpuesto sobre la renta de las personas físicas y desigualdad de los ingresos en el Ecuador entre 2007 y 2011
dc.relation.translationUrihttps://hdl.handle.net/11362/42694
dc.rights.coarDisponible
dc.subject.unbisEngINCOME TAX
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngINCOME DISTRIBUTION
dc.subject.unbisEngMATHEMATICAL MODELS
dc.subject.unbisEngSIMULATION METHODS
dc.subject.unbisSpaIMPUESTO A LA RENTA
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaDISTRIBUCION DEL INGRESO
dc.subject.unbisSpaMODELOS MATEMATICOS
dc.subject.unbisSpaMETODOS DE SIMULACION
dc.titlePersonal income tax and income inequality in Ecuador between 2007 and 2011
dc.type.coarartículo
dspace.entity.typePublication
relation.isAuthorOfPublication6f5bb796-a2aa-47ef-a568-69484335a480
relation.isAuthorOfPublication.latestForDiscovery6f5bb796-a2aa-47ef-a568-69484335a480
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