horizontal equity of the tax system to the physical income in Uruguay.

horizontal equity of the tax system to the physical income in Uruguay. Marcelo Montero and Cecilia Robano, August 2015

The aim of this paper is to analyze the horizontal equity of the tax system on income of individuals in Uruguay. That is, the differences in average rates effective supported by individuals with a similar taxable income are analyzed. To do this, administrative records of statements made by taxpayers as well as the information provided by the various agents responsible retention and substitutes in the 2012 fiscal year are used.

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