Coronavirus, Taxation, and Regional Inequality
DOI:
https://doi.org/10.11565/gesten.v4i4.99Abstract
The article analyzes the total distributive effects of the Global Complementary Tax (IGC) by region, comparing them with the Regional Human Development Index (RHDI), which we use as a proxy for the distributive effect of state spending on health, education, and household income. We also compare COVID-19 fatality data, identifying that in the first phase of the pandemic up to May 2020 the worst-affected regions were generally those with negative gaps between their IGC contribution and the RHDI.
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Copyright (c) 2020 GESTIÓN Y TENDENCIAS
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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