ABSTRACT
The purpose of this research is to analyze the economic incidence of the 2% tax burden on the gross income of microenter-prises in Santo Domingo de los Tsáchilas. For this purpose, the study was developed with a mixed methodological design (qualitative-quantitative) with a descriptive-correlational depth. Likewise, a documentary research was applied through a bibliographic review of statistics and information published by official agencies in the country. The results show an average increase of 58% in taxes paid in 2019. This will cause a decrease in net profit and greater losses for Santo Domingo’s micro-enterprises. In addition, the global health crisis caused by COVID-19, where most of the local micro-enterprises have not yet fully recovered. Consequently, it is suggested that this study be considered as a valid instrument for the management of public policies by local and national authorities, always considering the well-being of the different sectors of the economy. © 2022, University of Cienfuegos, Carlos Rafael Rodriguez. All rights reserved.
ABSTRACT
We analyse the progressivity and redistributive effects of India's income tax system utilizing Income Tax Department data for 2011-18. By fitting Lorenz and tax concentration curves to these data, we find that despite exhibiting high levels of progressivity, the redistributive effects of income taxes remain modest amongst tax assessees and miniscule within the adult population. We also find that plugging the gap between statutory and actual average tax rates will do little to improve redistributive effects, and lowering income thresholds for top marginal tax rates offers greater redistributive and revenue potential than reducing exemption limits or increasing top marginal tax rates.