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Carga tributaria: ¿qué tan amplia es la brecha entre Chile y la OCDE?

Author

Listed:
  • Felipe Larraín B.

    (Pontificia Universidad Católica de Chile)

  • Óscar Perelló

    (University College London (UCL), Reino Unido)

Abstract

Este artiÌ culo estima la brecha tributaria entre Chile y la OCDE sin considerar las contribuciones de seguridad social. Nuestro análisis controla por nivel de ingreso y estructura poblacional. El ingreso per cápita de Chile es la mitad que el promedio de la OCDE, mientras que su tasa de dependencia laboral es la tercera más baja de este grupo. Los resultados sugieren que estas variables son relevantes. La brecha tributaria, neta de contribuciones de seguridad social pero sin controles adicionales, se ubica en torno a cinco puntos del PIB. Esta disminuye a tres puntos del PIB cuando se controla por nivel de ingreso, y es cercana a dos puntos del PIB al incorporar la estructura poblacional. AsiÌ , la brecha persiste pero es inferior al controlar por factores estructurales. Nuestras estimaciones representan la brecha de Chile con la OCDE en la actualidad, sin perjuicio de que se requieran ajustes adicionales a medida que Chile converge a niveles OCDE en términos de ingreso y estructura poblacional.

Suggested Citation

  • Felipe Larraín B. & Óscar Perelló, 2022. "Carga tributaria: ¿qué tan amplia es la brecha entre Chile y la OCDE?," Estudios Públicos, Centro de Estudios Públicos, vol. 0(166), pages 7-23.
    • Handle: RePEc:cpt:journl:v::y:2022:i:166:p:7-23
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    File URL: https://estudiospublicos.cl/index.php/cep/article/view/2046/3252
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    More about this item

    Keywords

    tax burden; tax gap; income level; population structure; carga tributaria; brecha tributaria; nivel de ingreso; estructura poblacional; Chile; OCDE;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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