Revista de Administración, Contabilidad y Economía
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Impacts of Tributary Reformation on Household Incoming
The paper makes a concise description of the tributary changes introduced in Tributary Reformation Law, highlighting the impacts on households with labour and retirement income. Additionally analyzes how modification VAT rates and elimination of COFIS impact on de income deciles. The paper proves that Personal Income Tax (PIT) start will produce a greater contribution of the last quintile of wage income household. If PIT changes from an individual income tax to a household tax, most households would be exempt from the tax. On the other hand, we conclude impacts of changes in Value-Added-Tax (VAT) rates are not uniformly distributed over income deciles, favoring households in first and last income quintiles |
Facultad de Ciencias Económicas y de Administración Gonzalo
Ramírez 1926 C.P. 11200 |