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

Autor:	Verónica Amarante, Marisa Bucheli, Cecilia Olivieri, Ivone Perazzo
Rok vydání:	2011
Předmět:	jel:D31 fiscal redistribution income inequality taxes jel:H23 jel:H20
Popis:	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.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od_______645::80a89a78174d8630fbd16d1eb2fd0bb1 http://cienciassociales.edu.uy/departamentodeeconomia/wp-content/uploads/sites/2/2013/archivos/2311.pdf Zobrazit plný text záznamu