CEPAL Review no. 124

CEPAL Review N° 124 • April 2018 195
Table 5
Taxes as a share of pre-tax income, by household type and per capita income quintile
(Percentages)
Quintile
1 2 3 4 5 Total
Total direct taxes
Male breadwinner with children 8.07 19.42 25.78 26.82 50.52 20.98
Male breadwinner without children 6.68 5.57 8.77 16.13 30.24 17.62
Male breadwinner 7.98 17.37 21.38 21.74 39.30 20.08
Female breadwinner with children 5.66 10.35 20.21 25.02 45.43 15.70
Female breadwinner without children 1.72 5.22 8.92 14.04 29.94 17.60
Female breadwinner 5.36 9.41 15.47 19.49 34.73 16.38
Two earners with children 5.39 13.88 19.76 26.52 40.12 21.26
Two earners without children 5.11 6.85 12.94 19.70 34.05 24.71
Two earners 5.37 13.17 18.50 24.65 37.11 22.13
Non-employed with children 0.15 0.05 0.59 1.04 1.89 0.22
Non-employed without children 0.23 0.00 0.01 0.12 1.68 0.24
Non-employed 0.17 0.02 0.03 0.17 1.69 0.24
Total 5.97 13.52 16.74 20.54 36.02 18.56
Total indirect taxes
Male breadwinner with children 22.13 15.80 13.32 12.21 7.94 16.15
Male breadwinner without children 23.02 21.24 15.32 12.90 9.19 13.78
Male breadwinner 22.19 16.60 13.83 12.54 8.63 15.52
Female breadwinner with children 23.19 19.22 13.13 13.66 7.69 17.81
Female breadwinner without children 22.69 20.29 15.32 13.42 9.68 13.50
Female breadwinner 23.16 19.42 14.05 13.54 9.06 16.26
Two earners with children 20.55 15.88 12.64 11.13 8.05 13.48
Two earners without children 24.90 19.56 13.83 12.31 8.32 11.34
Two earners 20.76 16.25 12.86 11.46 8.18 12.93
Non-employed with children 24.57 17.93 15.79 13.29 17.39 22.49
Non-employed without children 31.86 19.00 16.91 14.43 13.15 17.11
Non-employed 25.99 18.73 16.87 14.36 13.32 18.55
Total 22.43 16.93 13.87 12.33 8.64 14.84
Total tax system
Male breadwinner with children 30.21 35.22 39.10 39.04 58.46 37.13
Male breadwinner without children 29.70 26.81 24.09 29.03 39.43 31.41
Male breadwinner 30.17 33.98 35.22 34.28 47.92 35.60
Female breadwinner with children 28.86 29.57 33.34 38.68 53.13 33.51
Female breadwinner without children 24.41 25.51 24.24 27.46 39.61 31.10
Female breadwinner 28.51 28.82 29.52 33.03 43.80 32.65
Two earners with children 25.94 29.76 32.39 37.65 48.17 34.74
Two earners without children 30.01 26.42 26.77 32.01 42.37 36.04
Two earners 26.13 29.42 31.36 36.11 45.29 35.07
Non-employed with children 24.72 17.98 16.38 14.32 19.28 22.72
Non-employed without children 32.10 19.00 16.92 14.54 14.83 17.35
Non-employed 26.16 18.75 16.90 14.53 15.01 18.78
Total 28.40 30.46 30.61 32.87 44.66 33.40
Source: Prepared by the author on the basis of National Institute of Statistics and Censuses (INDEC), Encuesta Nacional de
Gastos de los Hogares 2012/2013. Resumen metodológico, Buenos Aires, 2013, and D. Rossignolo, “Gender equity
in taxation in Argentina: the case of indirect and direct taxes”, IDB Working Paper, Washington, D.C., Inter-American
Development Bank (IDB), forthcoming.
Darío Rossignolo