The distributional incidence of the gasoline tax in Chile |
| |
| Affiliation: | 1. Instituto Nacional de Electicidad y Energías Limpias, Reforma 113, Col. Palmira, Cuernavaca 62490, Mexico;2. Rede, Universidade de Vigo, Facultade de CC.EE., Campus As Lagoas s/n, 36310 Vigo, Spain;3. Economics for Energy, Doutor Cadaval 2, 3E, 36202 Vigo, Spain;4. Posgrado de Arquitectura, Facultad de Arquitectura, Universidad Nacional Autónoma de México, Ciudad Universitaria, Coyoacán C.P. 04510, DF, Mexico;1. Department of Management, Technology and Economics, Center for Economic Research at ETH Zurich, Switzerland;2. Joint Program on the Science and Policy of Global Change, Massachusetts Institute of Technology, Cambridge, USA |
| |
| Abstract: | This paper analyzes the distributional incidence of the excise tax on gasoline in Chile using Household Budget Surveys. The incidence is calculated with respect to both income and expenditure distributions in order to consider the potential differences between transitory and permanent income. The Suits Index is estimated as a measure of the degree of progressivity of the tax, and confidence intervals are calculated using a bootstrap methodology to statistically compare changes in the incidence given changes in the tax. The results show that the tax, contrary to the evidence for several developed countries, is slightly or moderately progressive, with a lower degree of progressivity observed in the calculations based on income than those based on expenditure. The simulation of the 25% reduction in the tax rate implemented in 2008 shows that, in terms of incidence, its effect is to reduce the progressivity of the gasoline tax, which is the opposite of what was sought by the government with this policy. |
| |
| Keywords: | Tax incidence Tax on fuels Suits Index |
| 本文献已被 ScienceDirect 等数据库收录！ |
|
