CEPAL Review no. 124

202 CEPAL Review N° 124 • April 2018
Table A1.1 (concluded)
Quintile
Quintile
1 2 3 4 5 Total 1 2 3 4 5 Total
Value added tax
Total tax system
Male breadwinner with children 13.21 9.33 7.74 7.09 4.58 9.53 30.21 35.22 39.10 39.04 58.46 37.13
Male breadwinner without children 13.09 12.34 8.82 7.26 5.23 7.87 29.70 26.81 24.09 29.03 39.43 31.41
Male breadwinner 13.20 9.77 8.02 7.17 4.94 9.09 30.17 33.98 35.22 34.28 47.92 35.60
Female breadwinner with children 14.16 11.40 7.82 7.94 4.49 10.69 28.86 29.57 33.34 38.68 53.13 33.51
Female breadwinner without children 13.38 12.23 8.98 8.06 5.65 7.99 24.41 25.51 24.24 27.46 39.61 31.10
Female breadwinner 14.10 11.55 8.31 8.00 5.29 9.72 28.51 28.82 29.52 33.03 43.80 32.65
Two earners with children 12.15 9.30 7.30 6.46 4.59 7.85 25.94 29.76 32.39 37.65 48.17 34.74
Two earners without children 14.33 11.30 7.95 7.11 4.72 6.50 30.01 26.42 26.77 32.01 42.37 36.04
Two earners 12.25 9.50 7.42 6.64 4.66 7.51 26.13 29.42 31.36 36.11 45.29 35.07
Non-employed with children 15.27 11.00 10.06 8.00 9.54 13.94 24.72 17.98 16.38 14.32 19.28 22.72
Non-employed without children 17.98 11.49 10.14 8.62 7.86 10.19 32.10 19.00 16.92 14.54 14.83 17.35
Non-employed 15.80 11.37 10.14 8.58 7.93 11.19 26.16 18.75 16.90 14.53 15.01 18.78
Total 13.41 9.98 8.09 7.17 4.95 8.72 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.
Gender equity in the Argentine tax system: an estimation of tax burdens by household type