CEPAL Review no. 124

CEPAL Review N° 124 • April 2018 201
Annex A1
Table A1.1
Taxes as a share of pre-tax income, by household type and per capita income quintile
(Percentages)
Quintile
Quintile
1 2 3 4 5 Total 1 2 3 4 5 Total
Personal income tax
Turnover tax
Male breadwinner with children 0.00 0.00 0.00 0.78 18.94 1.98 6.77 4.82 4.16 3.72 2.41 4.95
Male breadwinner without children 0.00 0.00 0.00 0.10 7.69 2.65 6.45 6.69 4.64 3.91 2.84 4.20
Male breadwinner 0.00 0.00 0.00 0.46 12.71 2.16 6.75 5.10 4.28 3.81 2.65 4.75
Female breadwinner with children 0.00 0.00 0.01 0.93 15.33 1.62 7.30 5.98 4.28 4.48 2.44 5.64
Female breadwinner without children 0.00 0.00 0.00 0.01 6.88 2.65 7.44 6.46 4.87 4.44 3.17 4.39
Female breadwinner 0.00 0.00 0.00 0.47 9.50 1.99 7.31 6.07 4.53 4.46 2.94 5.19
Two earners with children 0.00 0.00 0.00 0.46 10.88 2.01 6.18 4.82 3.85 3.41 2.45 4.10
Two earners without children 0.00 0.00 0.00 0.01 7.74 3.92 6.77 5.88 4.16 3.70 2.55 3.42
Two earners 0.00 0.00 0.00 0.34 9.33 2.49 6.21 4.93 3.91 3.49 2.50 3.92
Non-employed with children 0.00 0.00 0.29 1.04 1.89 0.09 7.60 5.68 4.57 4.41 7.04 7.00
Non-employed without children 0.00 0.00 0.00 0.10 1.68 0.22 9.86 6.29 5.56 4.88 4.33 5.63
Non-employed 0.00 0.00 0.01 0.16 1.69 0.18 8.04 6.13 5.52 4.85 4.43 6.00
Total 0.00 0.00 0.00 0.37 10.06 2.09 6.85 5.22 4.32 3.84 2.68 4.58
Payroll taxes
Excise tax
Male breadwinner with children 7.28 18.91 25.27 25.31 31.21 18.38 1.46 0.96 0.63 0.56 0.27 0.94
Male breadwinner without children 5.71 4.30 7.99 15.43 21.71 14.15 2.59 1.26 0.75 0.86 0.40 0.84
Male breadwinner 7.18 16.76 20.80 20.61 25.95 17.25 1.54 1.00 0.66 0.70 0.34 0.92
Female breadwinner with children 5.23 9.95 20.02 23.77 29.97 13.74 1.20 1.24 0.58 0.54 0.21 0.91
Female breadwinner without children 0.66 4.78 8.55 13.60 22.57 14.48 1.24 1.08 0.90 0.46 0.37 0.62
Female breadwinner 4.88 9.00 15.20 18.66 24.86 14.01 1.20 1.21 0.71 0.50 0.32 0.81
Two earners with children 4.46 13.17 19.06 25.48 28.68 18.56 1.44 0.84 0.77 0.48 0.27 0.74
Two earners without children 3.31 5.98 12.10 19.00 25.76 20.11 2.45 1.63 0.86 0.62 0.33 0.62
Two earners 4.41 12.44 17.77 23.70 27.23 18.95 1.49 0.92 0.78 0.51 0.30 0.71
Non-employed with children 0.00 0.00 0.00 0.00 0.00 0.00 1.34 0.71 0.79 0.44 0.31 1.16
Non-employed without children 0.00 0.00 0.00 0.00 0.00 0.00 2.46 0.75 0.54 0.39 0.42 0.65
Non-employed 0.00 0.00 0.00 0.00 0.00 0.00 1.56 0.74 0.55 0.40 0.41 0.78
Total 5.25 12.93 16.21 19.63 25.43 15.89 1.47 0.97 0.70 0.56 0.32 0.80
Minimum/other direct taxes
Fuel tax
Male breadwinner with children 0.79 0.50 0.51 0.74 0.37 0.61 0.69 0.69 0.79 0.84 0.68 0.73
Male breadwinner without children 0.97 1.27 0.78 0.60 0.84 0.82 0.89 0.95 1.11 0.87 0.72 0.87
Male breadwinner 0.80 0.62 0.58 0.67 0.63 0.67 0.71 0.73 0.87 0.85 0.70 0.77
Female breadwinner with children 0.43 0.40 0.19 0.32 0.14 0.34 0.54 0.61 0.46 0.71 0.56 0.57
Female breadwinner without children 1.06 0.44 0.37 0.42 0.48 0.47 0.63 0.52 0.56 0.46 0.49 0.51
Female breadwinner 0.48 0.41 0.26 0.37 0.38 0.39 0.54 0.59 0.51 0.58 0.51 0.55
Two earners with children 0.93 0.72 0.70 0.58 0.55 0.69 0.78 0.92 0.71 0.78 0.74 0.79
Two earners without children 1.80 0.87 0.84 0.70 0.55 0.68 1.35 0.76 0.86 0.88 0.71 0.79
Two earners 0.97 0.73 0.73 0.61 0.55 0.68 0.81 0.90 0.74 0.81 0.73 0.79
Non-employed with children 0.15 0.05 0.30 0.00 0.00 0.13 0.36 0.54 0.37 0.44 0.50 0.39
Non-employed without children 0.23 0.00 0.01 0.01 0.00 0.02 1.56 0.48 0.67 0.54 0.54 0.64
Non-employed 0.17 0.02 0.02 0.01 0.00 0.05 0.59 0.49 0.66 0.53 0.54 0.58
Total 0.72 0.59 0.53 0.54 0.53 0.58 0.69 0.76 0.75 0.77 0.68 0.73
Darío Rossignolo