Revisiting personal income tax in Latin America: Evolution and impact
This study documents the process through which standard tax reliefs and tax allowances reduce the taxable base of the Personal Income Tax (PIT) in Latin American countries by using the models developed in Taxing Wages in Latin America and the Caribbean 2016. The theoretical estimations on the person...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
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Paris
OECD Publishing
2017
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| Schriftenreihe: | OECD Development Centre Working Papers
no.338 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This study documents the process through which standard tax reliefs and tax allowances reduce the taxable base of the Personal Income Tax (PIT) in Latin American countries by using the models developed in Taxing Wages in Latin America and the Caribbean 2016. The theoretical estimations on the personal income tax are complemented with data from the tax administrations. The study finds that the PIT is progressive, but only paid by a small proportion of formal high-wage earning individuals. On average, more than 80% of the PIT is paid by the richest ten per cent of the population but at average effective rates below the region's average statutory minimum tax schedule rate. The combination of these factors results in the PIT having a scant revenue-raising capacity and a meagre impact on income redistribution. |
| Beschreibung: | 1 Online-Ressource (35 p.) |
| DOI: | 10.1787/16d42b4a-en |
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| spelling | Barreix, Alberto VerfasserIn aut Revisiting personal income tax in Latin America Evolution and impact Alberto, Barreix, Juan Carlos, Benítez and Miguel, Pecho Paris OECD Publishing 2017 1 Online-Ressource (35 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Development Centre Working Papers no.338 This study documents the process through which standard tax reliefs and tax allowances reduce the taxable base of the Personal Income Tax (PIT) in Latin American countries by using the models developed in Taxing Wages in Latin America and the Caribbean 2016. The theoretical estimations on the personal income tax are complemented with data from the tax administrations. The study finds that the PIT is progressive, but only paid by a small proportion of formal high-wage earning individuals. On average, more than 80% of the PIT is paid by the richest ten per cent of the population but at average effective rates below the region's average statutory minimum tax schedule rate. The combination of these factors results in the PIT having a scant revenue-raising capacity and a meagre impact on income redistribution. Taxation Development Economics Benítez, Juan Carlos MitwirkendeR ctb Pecho, Miguel MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/16d42b4a-en Volltext |
| spellingShingle | Barreix, Alberto Revisiting personal income tax in Latin America Evolution and impact Taxation Development Economics |
| title | Revisiting personal income tax in Latin America Evolution and impact |
| title_auth | Revisiting personal income tax in Latin America Evolution and impact |
| title_exact_search | Revisiting personal income tax in Latin America Evolution and impact |
| title_full | Revisiting personal income tax in Latin America Evolution and impact Alberto, Barreix, Juan Carlos, Benítez and Miguel, Pecho |
| title_fullStr | Revisiting personal income tax in Latin America Evolution and impact Alberto, Barreix, Juan Carlos, Benítez and Miguel, Pecho |
| title_full_unstemmed | Revisiting personal income tax in Latin America Evolution and impact Alberto, Barreix, Juan Carlos, Benítez and Miguel, Pecho |
| title_short | Revisiting personal income tax in Latin America |
| title_sort | revisiting personal income tax in latin america evolution and impact |
| title_sub | Evolution and impact |
| topic | Taxation Development Economics |
| topic_facet | Taxation Development Economics |
| url | https://doi.org/10.1787/16d42b4a-en |
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