Table 15.3 Incidence of Value Added Tax, Peru, 2000 Sorted by expenditure per capita
Categories Wide base of goods, 2003 Wide base of goods, 2000 Exports Most services, some goods
Distributional effects, 2000 Gini coefficient Quasi-Gini coefficient, tax/capita RS1 measure (>0 = progressive) RS2 measure (>0 = progressive) Kakwani measure (>0 = progressive)
Tax/ Income (%)
7.3
6.1
100.0
6.1
1 (poorest) 2 3 4 5 6 7 8 9
6.5 6.9 7.3 7.6 7.7 7.8 7.7 7.6 7.6
4.8 4.3 5.6 5.4
1.6 2.9 3.9 5.1
29.7 13.3 10.0 8.6
6.0 6.0 6.5 6.1 7.1
6.3 7.9 9.5 12.0 16.5
7.9 7.4 6.7 6.2 5.8
Decile 10 (richest)
6.7
6.1
34.2
4.3
Lima/Callao Amazon (4 depts.) Rest of Peru
6.9 7.8 7.5
n/a n/a n/a
41.8 13.6 44.6
5.7 6.8 6.4
All Peru (2000) Decile Decile Decile Decile Decile Decile Decile Decile Decile
Revenue Tax revenue, 2000, million soles, net of refunds Tax revenue as percent of total tax revenue, 2000 Actual tax revenue/estimated revenue
Tax/ Expend. (%)
Tax rates 19.0% 18.0% 0.0% Exempt
9,550.6 41.5
Sorted by inc./cap. Tax/ Income (%)
Percent of VAT
85%
Expend per capita
Income per capita
0.470
0.535
0.455
0.358
–0.00116
–0.01145
–0.00125
–0.01207
–0.015
–0.176
Source: Based on ENNIV-2000. From Haughton (2005). Note: RS1 is the Reynolds-Smolensky measure of disproportionality and RS2 is the Reynolds-Smolensky measures of redistributive capacity. VAT = value added tax.
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