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Cuadernos de Economía
versão impressa ISSN 0121-4772versão On-line ISSN 2248-4337
Resumo
VARELA, Marcelo. Poverty and inequality in Ecuador: Microsimulation model of fiscal benefit. Cuad. Econ. [online]. 2020, vol.39, n.81, pp.823-856. ISSN 0121-4772. https://doi.org/10.15446/cuad.econ.v39n81.76001.
The aim of this paper is to introduce Ecuamod, the tax-benefit microsimulation model for Ecuador. A static microsimulation model, which combines detailed country policy rules with representative micro-data from Enighur 2011-2012 to simulate cash benefit entitlements, personal income tax and social insurance contribution liabilities, as well as VAT and excise duties for a number of products, for policy years 2011-2016. It Aanalyses the relative importance of tax-benefit components across the income distribution, and assess the effect of tax-benefit instruments on income poverty and inequality.
JEL: I32; I38; H24; D13.
Palavras-chave : Poverty; inequality; taxes; benefits; microsimulation; Ecuador.