This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Evaluación del Sistema Tributario Chileno y Propuesta de Reforma

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Pablo Serra

Additional information is available for the following registered author(s):

Abstract

This paper proposes the substitution of the current income tax system for a simplified consumption tax (SCT),consisting of a cash-flow tax (CST) with a rate of 26%, and a tax on wages with a maximum rate also of 26%. Preliminary estimates indicate that these taxes would maintain tax revenues constant while, at the same time, simplify the tax system and lower administrative and enforcement costs. Moreover, distortions would be diminished as an income tax would be replaced by a consumption tax. Vertical equality would not be significantly changed, but horizontal equality would improve. The paper also considers two alternatives to the CST: the hybrid tax and the tax on dividends, concluding that the second is the less attractive option.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.bcentral.cl/estudios/documentos-trabajo/pdf/dtbc40.pdf
Our checks indicate that this address may not be valid because: 404 Not Found. If this is indeed the case, please notify (Claudio Sepulveda)
File Format: application/pdf
File Function:
Download Restriction: no

Publisher Info
Paper provided by Central Bank of Chile in its series Working Papers Central Bank of Chile with number 40.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length:
Date of creation: Dec 1998
Date of revision:
Handle: RePEc:chb:bcchwp:40

Contact details of provider:
Postal: Casilla No967, Santiago
Phone: (562) 670 2000
Fax: (562) 698 4847
Web page: http://www.bcentral.cl/
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: (Claudio Sepulveda).

Related research
Keywords:

References listed on IDEAS
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. 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)
  2. Parthasrathi Shome & Vito Tanzi, 1993. "A Primer on Tax Evasion," IMF Working Papers 93/21, International Monetary Fund.
  3. Pecorino, Paul, 1993. "Tax structure and growth in a model with human capital," Journal of Public Economics, Elsevier, vol. 52(2), pages 251-271, September. [Downloadable!] (restricted)
  4. Martin Feldstein, 1995. "Tax Avoidance and the Deadweight Loss of the Income Tax," NBER Working Papers 5055, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  5. McLure, Charles E, Jr, 1992. "A Simpler Consumption-Based Alternative to the Income Tax for Socialist Economies in Transition," World Bank Research Observer, Oxford University Press, vol. 7(2), pages 221-37, July.
  6. 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)
    Other versions:
  7. 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)
    Other versions:
  8. 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)
  9. Bagwell, Laurie Simon & Bernheim, B Douglas, 1996. "Veblen Effects in a Theory of Conspicuous Consumption," American Economic Review, American Economic Association, vol. 86(3), pages 349-73, June. [Downloadable!] (restricted)
  10. 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!]
  11. Mintz, Jack M & Seade, Jesus, 1991. "Cash Flow or Income? The Choice of Base for Company Taxation," World Bank Research Observer, Oxford University Press, vol. 6(2), pages 177-90, July.
    Other versions:
  12. 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)
    Other versions:
  13. 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)
  14. Lucas, Robert E, Jr, 1990. "Supply-Side Economics: An Analytical Review," Oxford Economic Papers, Oxford University Press, vol. 42(2), pages 293-316, April. [Downloadable!] (restricted)
  15. Engel, Eduardo M. R. A. & Galetovic, Alexander & Raddatz, Claudio E., 1999. "Taxes and income distribution in Chile: some unpleasant redistributive arithmetic," Journal of Development Economics, Elsevier, vol. 59(1), pages 155-192, June. [Downloadable!] (restricted)
    Other versions:
Full references

Cited by:
(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. Pablo Serra, 2000. "Fundamentos para una Reforma Tributaria en Chile," Cuadernos de Economía (Latin American Journal of Economics), Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 37(111), pages 299-322. [Downloadable!]
Statistics
Access and download statistics

Did you know? LogEc provides statistical analysis about downloads from this service (and others).

This page was last updated on 2009-12-2.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.