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Reforma tributaria y distribución del ingreso en Chile

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Author Info

  • Eduardo Engel

    ()

  • Alexander Galetovic

    ()

  • Claudio Raddatz

Abstract

Mediante una evaluación detallada de la estructura tributaria chilena vigente en 1996, mostramos que cambios bastante más drásticos que aquellos considerados en la discusión pública no afectan de manera importante la distribución del ingreso que se obtiene después de cobrar impuestos pero antes de que estos impuestos financien el gasto fiscal. En consecuencia no es cierto que un incremento del IVA en dos puntos porcentuales o una reducción drástica de la tasa marginal máxima del impuesto a la Renta (por ejemplo a un 30%) aumenten la desigualdad significativamente. La conclusión anterior nos lleva a argumentar que la redistribución del ingreso se debe realizar mediante el gasto social, no mediante la recaudación de impuestos (tales como el IVA) y reducir las tasas marginales más altas de los impuestos Global Complementario y de Segunda Categoría, los que son altamente distorsionadores, costosos de administrar y recaudan relativamente poco.

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File URL: http://www.dii.uchile.cl/~cea/sitedev/cea/www/download.php?file=documentos_trabajo/ASOCFILE120030402122646.pdf
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Bibliographic Info

Paper provided by Centro de Economía Aplicada, Universidad de Chile in its series Documentos de Trabajo with number 40.

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Date of creation: 1998
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Handle: RePEc:edj:ceauch:40

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Cited by:
  1. Osvaldo Nina & Esteban Nina, 2004. "El Efecto Redistributivo de los Impuestos y del Gasto Social Corriente en Bolivia," Development Research Working Paper Series 05/2004, Institute for Advanced Development Studies.
  2. Hugo Ñopo & Patricio Valenzuela, 2007. "Convirtiéndose en empresario," Research Department Publications 4520, Inter-American Development Bank, Research Department.
  3. Patricio Valenzuela & Hugo R. Ñopo, 2007. "Becoming an Entrepreneur," IDB Publications 6844, Inter-American Development Bank.
  4. Osvaldo Nina, 2006. "El Impacto Distributivo de la Política Fiscal en Bolivia," Development Research Working Paper Series 16/2006, Institute for Advanced Development Studies.
  5. Fernández Sainz, Ana Isabel & Cabrales Gómez, Fernando & Grafe Arias, Federico Hans, 2004. "¿Es necesaria una política redistributiva del ingreso en Chile? Evidencia Empírica desde el principio de igualdad de oportunidades," BILTOKI 2004-01, Universidad del País Vasco - Departamento de Economía Aplicada III (Econometría y Estadística).
  6. Verónica Amarante & Marisa Bucheli & Cecilia Olivieri & Ivone Perazzo, 2011. "Distributive impacts of alternative tax structures. The case of Uruguay," Documentos de Trabajo (working papers) 0911, Department of Economics - dECON.

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