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This study uses ecuamod, the tax-benefit microsimulation model for Ecuador, to characterize the typical individual who must pay income tax based on information from the National Survey on Income and Expenditure of Urban and Rural Households 2011-2012. Our results show that the contribution of the majority of taxpayers represents 0,6% of total tax revenue, while the few taxpayers who earn the most contribute with 27,5% of tax revenue. Labor income is the major determinant of the probability of paying income tax but differences are observed in terms of other determinants between men and women. Our study concludes with a discussion of the possibilities offered by microsimulation for future analysis of tax reforms. keywords Taxes, microsimulation, Ecuador, probit jel codes D30, H53, I38

¿Quién debe pagar impuestos? Un análisis de microsimulación para el impuesto a la renta de personas naturales en el Ecuador