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El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura

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Pablo Serra

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Abstract

This paper surveys the literature on the effects of taxation on welfare. These effects depend on the tax burden, the use of tax revenues, and the way in which taxes are collected. The paper focuses on the costs associated to the way tax collection is set up. The paper also briefly reviews the empirical evidence on the effects of the tax burden and the use of tax revenues, on the overall performance of the economy.

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Paper provided by Central Bank of Chile in its series Working Papers Central Bank of Chile with number 39.

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Date of creation: Dec 1998
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Handle: RePEc:chb:bcchwp:39

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

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  2. Romer, Paul M, 1986. "Increasing Returns and Long-run Growth," Journal of Political Economy, University of Chicago Press, vol. 94(5), pages 1002-37, October. [Downloadable!] (restricted)
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  4. Nouriel Roubini & Gian Maria Milesi-Ferrett, 1994. "Taxation and Endogenous Growth in Open Economies," NBER Working Papers 4881, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  5. Barro, Robert J, 1990. "Government Spending in a Simple Model of Endogenous Growth," Journal of Political Economy, University of Chicago Press, vol. 98(5), pages S103-26, October. [Downloadable!] (restricted)
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  6. Slemrod, Joel & Yitzhaki, Shlomo & Mayshar, Joram & Lundholm, Michael, 1994. "The optimal two-bracket linear income tax," Journal of Public Economics, Elsevier, vol. 53(2), pages 269-290, February. [Downloadable!] (restricted)
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  7. Auerbach, Alan J, 1997. "The Future of Fundamental Tax Reform," American Economic Review, American Economic Association, vol. 87(2), pages 143-46, May. [Downloadable!] (restricted)
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  16. Aschauer, David Alan, 1989. "Is public expenditure productive?," Journal of Monetary Economics, Elsevier, vol. 23(2), pages 177-200, March. [Downloadable!] (restricted)
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  17. Easterly, William & Rebelo, Sergio, 1993. "Fiscal policy and economic growth: An empirical investigation," Journal of Monetary Economics, Elsevier, vol. 32(3), pages 417-458, December. [Downloadable!] (restricted)
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  18. Stiglitz, Joseph E., 1982. "Self-selection and Pareto efficient taxation," Journal of Public Economics, Elsevier, vol. 17(2), pages 213-240, March. [Downloadable!] (restricted)
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  19. Sanchez, Isabel & Sobel, Joel, 1993. "Hierarchical design and enforcement of income tax policies," Journal of Public Economics, Elsevier, vol. 50(3), pages 345-369, March. [Downloadable!] (restricted)
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  20. Bourguignon, F., 1989. "Taxation of Labor Income," DELTA Working Papers 89-12, DELTA (Ecole normale supérieure).
  21. Slemrod, Joel, 1994. "Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled," Journal of Public Economics, Elsevier, vol. 55(1), pages 41-51, September. [Downloadable!] (restricted)
  22. Bosworth, Barry & Burtless, Gary, 1992. "Effects of Tax Reform on Labor Supply, Investment, and Saving," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 3-25, Winter. [Downloadable!] (restricted)
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  24. Summers, Lawrence H, 1981. "Capital Taxation and Accumulation in a Life Cycle Growth Model," American Economic Review, American Economic Association, vol. 71(4), pages 533-44, September. [Downloadable!] (restricted)
  25. Mark A. Wynne, 1997. "Taxation, growth, and welfare: a framework for analysis and some preliminary results," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q I, pages 2-13. [Downloadable!]
  26. Mayshar, Joram, 1991. " Taxation with Costly Administration," Scandinavian Journal of Economics, Blackwell Publishing, vol. 93(1), pages 75-88.
  27. Eric M. Engen & Jonathan Skinner, 1996. "Taxation and Economic Growth," NBER Working Papers 5826, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  28. Showalter, Mark H. & Thurston, Norman K., 1997. "Taxes and labor supply of high-income physicians," Journal of Public Economics, Elsevier, vol. 66(1), pages 73-97, October. [Downloadable!] (restricted)
  29. Slemrod, Joel & Yitzhaki, Shlomo, 1987. " The Optimal Size of a Tax Collection Agency," Scandinavian Journal of Economics, Blackwell Publishing, vol. 89(2), pages 183-92.
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  30. Asea, Patrick & Mendoza, Enrique G & Milesi-Ferretti, Gian Maria, 1996. "On the Ineffectiveness of Tax Policy in Altering Long- Run Growth: Harberger's Superneutrality Conjecture," CEPR Discussion Papers 1378, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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  31. Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-22, May. [Downloadable!] (restricted)
  32. Ireland, Norman J., 1994. "On limiting the market for status signals," Journal of Public Economics, Elsevier, vol. 53(1), pages 91-110, January. [Downloadable!] (restricted)
  33. Agha, Ali & Haughton, Jonathan, 1996. "Designing VAT Systems: Some Efficiency Considerations," The Review of Economics and Statistics, MIT Press, vol. 78(2), pages 303-08, May. [Downloadable!] (restricted)
  34. Stokey, Nancy L & Rebelo, Sergio, 1995. "Growth Effects of Flat-Rate Taxes," Journal of Political Economy, University of Chicago Press, vol. 103(3), pages 519-50, June. [Downloadable!] (restricted)
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  35. William M. Gentry & R. Glenn Hubbard, 1997. "Distributional Implications of Introducing a Broad-Based Consumption Tax," NBER Working Papers 5832, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  36. Judd, Kenneth L, 1987. "The Welfare Cost of Factor Taxation in a Perfect-Foresight Model," Journal of Political Economy, University of Chicago Press, vol. 95(4), pages 675-709, August. [Downloadable!] (restricted)
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  37. Joel Slemrod & Nikki Sorum, 1985. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  38. Scotchmer, Suzanne, 1987. "Audit Classes and Tax Enforcement Policy," American Economic Review, American Economic Association, vol. 77(2), pages 229-33, May. [Downloadable!] (restricted)
  39. Levin, Richard C, 1988. "Appropriability, R&D Spending, and Technological Performance," American Economic Review, American Economic Association, vol. 78(2), pages 424-28, May. [Downloadable!] (restricted)
  40. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-78, Winter. [Downloadable!] (restricted)
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  41. Engen, Eric M & Gale, William G, 1997. "Consumption Taxes and Saving: The Role of Uncertainty in Tax Reform," American Economic Review, American Economic Association, vol. 87(2), pages 114-19, May. [Downloadable!] (restricted)
  42. Bosco, Luigi & Mittone, Luigi, 1997. "Tax Evasion and Moral Constraints: Some Experimental Evidence," Kyklos, Blackwell Publishing, vol. 50(3), pages 297-324.
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  43. Lucas, Robert Jr., 1988. "On the mechanics of economic development," Journal of Monetary Economics, Elsevier, vol. 22(1), pages 3-42, July. [Downloadable!] (restricted)
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Patricio Barra, 2005. "Tributación Simplificada para Pequeñas y Microempresas: Análisis y Propuesta de Reforma para el Caso Chileno," Public Economics 0511007, EconWPA. [Downloadable!]
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