In 2018, natural persons filed 3,289,969 taxes, of which 43% were salaried workers and 6%, rentiers. The remaining includes natural persons (NP) whose income comes from liberal careers with more than 2 employees and business income classified as “non-working.”

After analyzing the same data of this report and deepen the study, we can highlight the following findings:

**The most favored with fiscal benefits are people with greater income.** The average value of the relationship between net and gross income, corresponding to the first income decile is 75%, while for the extreme right it is 26%. In other words, while a person with lower income files his/her taxes over 75% of their gross income, the wealthiest file their taxes over just 2%.

**For the set of scheduled incomes, for the salaried workers is where there is less gap between net income and gross income at the percentile level, while for pensions the gap is greater**. In the case of workable income, the first decile income is 75%, while in the 90 percentile it is 60%. In pensions, these values are 27 and 2%.

**Read more: ****Tax reform, what happens with the public debt (in Spanish)?**

**In the set of scheduled tax, the schedules with fewer gaps between the net income and gross income at the percentile level are non-workable income (68 %) and rentiers (40%). **In other words, in the case of non-workable income, then 10 percentiles file their taxes over 81% of their gross income, while the 90 percentiles over 13%; in the case of rentiers, the amounts are 84 and 44% respectively.

**On occasional earnings, the gap between the average value of the first income decile (20%) and the 90 percentile (13%) is 7 percentage points**.

The prior compels to tone down the results of the Commission of Experts on the effective tax rate, as the behavior shows significant differences from the statistical point of view between schedules.

The effective rate is the relationship between the filed income tax and the total gross incomes obtained by the taxpayers. The difference is the gap between the tax base NP receives as income and the tax base over which income tax is calculated.

**Listen: ****Social contract, in decline and in crisis (in Spanish)**

Therefore, calculating effective tax rates, there are several findings:

**The effective tax rate of salaried workers is always growing**. For the first percentiles, the rate is less than 1% and increases progressively until reaching a value close to 9% (chart 1).

**The tax rate for rentiers is less than that of wage-earners and declines in the higher income percentiles**. The maximum rate for rentiers is 4 % (chart 2). The effective rate for rentiers is lower than that of wage-earners.

**The rate for the remaining NP, different from wage-earners and rentiers passes from 2.5 to 1% in the high-income percentiles**. The maximum rates are 2.5% (Chart 3).

Of all the NP groups, wage-earners are the conglomerate with the greatest effective tax rate, tripling the remaining taxpayers.

Therefore, we can say that the tax reform proposal looks to deepen its intervention, especially for salaried workers, given the collection ease and simplicity as well as implementing this policy. This contributes nothing in changing the situation over the overall drop in the effective tax rate of rentiers as well as the other conglomerate difference of salaried workers and rentiers.

In other words, the proposals of the tax reform do not only impact medium-range incomes but impact salaried workers significantly.

In May of 2004, the 57th World Health Assembly approved the “WHO Global Strategy on Diet, Physical Activity and Health” ^{1}. The WHO claims sugary...