The Poverty and Social Impact Assessment (PSIA) analyzes the impact of the tax reform, which came into effect in July 2007, on tax incidence and poverty in Uruguay. The essence of the reform is the introduction of a dual personal income tax, which taxes labor income at progressive rates and capital income at lower, proportional rates. A further modification is the reduction in the revenue share of indirect taxes. The study aims to provide information...
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DETAILS
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2008/05/19
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Social Analysis
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44939
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1
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1
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2010/07/01
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Disclosed
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Uruguay - Analisis de la pobreza e impacto (PSIA) de la reforma impositiva
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accounting
Citation
Uruguay - Poverty and social impact assessment of the tax reform : Uruguay - Analisis de la pobreza e impacto (PSIA) de la reforma impositiva (Spanish). Washington, DC: World Bank. http://documents.worldbank.org/curated/en/446111468143067442