Abstract

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.

Keywords : Poverty; inequality; taxes; benefits; microsimulation; Ecuador.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )