3 ResumenAntecedentes: el etiquetado nutricional es una herramienta para que los consumidores tomen decisiones respecto a su alimentación, para conservar la salud y prevenir enfermedades. Objetivos: describir la asociación entre variables sociodemográficas con la lectura de las etiquetas e identificar la percepción de los compradores en torno al etiquetado nutricional de alimentos. Metodología: se utilizó por triangulación de métodos; desde lo cuantitativo, se realizó un estudio descriptivo en una muestra de 384 personas. Desde lo cualitativo, se utilizó la perspectiva de etnografía enfocada; se realizaron 30 entrevistas a compradores de alimentos y 20 observaciones en el momento de la compra. Resultados: se encontró asociación (p<0,005) entre variables sociodemográficas, como género, nivel de estudios y ocupación y la lectura de la etiquetado nutricional. Desde el componente cualitativo se resalta cómo los consumidores presentan un bajo nivel de información sobre el etiquetado nutricional y tienen dificultades para interpretarlo. La selección y compra de alimentos no se hace por la información nutricional sino por motivos como tradición y sabor. Conclusiones: el desconocimiento sobre el etiquetado nutricional no contribuye al proceso de selección y compra de los alimentos, otros aspectos de tipo personal y cultural determinan la decisión de compra de alimentos.Palabras clave: etiquetado de alimentos, etiquetado nutricional, información nutricional, educación alimentaria y nutricional. Etiquetado nutricional, una mirada desde los consumidores de alimentos AbstractBackground: Nutritional labeling is a consumer's tool when it comes to taking decisions about their nutrition, for the health maintenance and prevention of disease. Objective: to describe the association between sociodemographic variables, upon reading the labels and identify the consumer's perception about nutritional labeling. Materials and methods: A triangulation of methods were used; from a quantitative methodology, descriptive study was conducted on a sample of 384 persons. From a qualitative methodology, a focalized ethnography approach was used, 30 interviews were conducted, and 20 observations at the time of the purchasing food. Results: An association was found of (p<0,005) between sociodemographic variables such as: gender, educational level, occupation and the lecture of the nutritional label. From a qualitative component, consumers have a low level of information on the nutritional label and the difficulty interpreting it. The selection and purchase of food is not based on a nutritional basis but rather on reasons such as taste or tradition. Conclusions: The lack of knowledge about nutritional labeling, does not contribute to the process of selection and purchase of food. Other aspects such as personal and cultural are what determine the purchasing decision of consumers.
This paper presents new evidence on the study of income mobility in Ecuador over the period 2004-11. We utilize longitudinal data of individual income tax returns to measure income mobility both at the top and at the middle of the income distribution, and we find three main empirical results. First, income mobility in Ecuador is low for top incomes: the probability of remaining in the top 1 per cent after one year is nearly 66 per cent, and it remains stable by the end of the period. Second, there is a high degree of mobility for the rest of the income distribution. Individuals are more likely to experience upward mobility than downward mobility, especially those in the middle income deciles. Third, regression results suggest that the initial position in the income distribution is highly related to the probability of upward or downward mobility. Moreover, having a high-school degree is associated with upward income movements. To our knowledge, this is the first time that research uses data from tax returns to measure income mobility in this South American economy.
This paper uses data from individual income tax returns to explore the redistributive effect of personal income tax in Ecuador between 2007 and 2011. Following common practice in tax incidence analysis, we first compute indices of income tax progressivity and redistributive impact. We then mobilize microsimulation techniques to simulate the redistributive effect of personal income tax under different taxable income scenarios. Finally, we calculate the effective tax rates paid by top income groups and derive a range of optimal income taxes for the top 1% income group. We obtain two main empirical results. First, although Ecuador's personal income tax is highly progressive, its redistributive capacity is low: our findings show that high-income individuals are more likely to reduce their taxable income through legal tax deductions than low-income individuals. Second, while the effective tax rates paid by high-income individuals are relatively low, optimal tax rates could be as high as 63%.
ResumenEn este trabajo se analiza el efecto redistributivo del impuesto sobre la renta de las personas físicas en el Ecuador. En primer lugar, se calculan los índices de progresividad y el efecto redistributivo de este impuesto. Luego, mediante técnicas de microsimulación, se estudia su efecto redistributivo bajo distintas hipótesis de ingreso imponible. Finalmente, se calculan los tipos impositivos efectivos pagados por los grupos de ingresos más altos y se obtiene una gama de impuestos sobre la renta óptimos para el grupo de ingresos correspondiente al 1% más rico de la población. Los resultados muestran, en primer lugar, que las personas de altos ingresos tienen mayor probabilidad de reducir su ingreso imponible mediante deducciones fiscales legales con respecto a las personas de bajos ingresos. En segundo lugar, mientras los tipos impositivos efectivos pagados por las personas de altos ingresos son relativamente bajos, los tipos impositivos óptimos podrían llegar hasta el 63%. Palabras claveImpuesto a la renta, política fiscal, distribución del ingreso, modelos matemáticos, métodos de simulación, Ecuador Clasificación JEL D31, H24, O54 Autora
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.