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Estimación de la evasión en el impuesto a las empresas en Chile


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  • Michael Jorratt
  • Pablo Serra



Este trabajo estima la evasión en el impuesto a las empresas en Chile. La recaudación potencial del impuesto se estima realizando diversos ajustes al Excedente de Explotación del Sistema de Cuentas Nacionales. La evasión estimada para 1997 es de $604.223 millones (unos US$1.440 millones), lo que representa un 41,7% de la recaudación teórica. Asimismo, los resultados muestran (i) una trayectoria descendente en la tasa de evasión a partir de 1989, año en que alcanzó al 58%, y (ii) que, en promedio, más del 75% de la evasión en el impuesto a las empresas se deriva de evasión en el IVA.

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Paper provided by Centro de Economía Aplicada, Universidad de Chile in its series Documentos de Trabajo with number 72.

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Date of creation: 2000
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Handle: RePEc:edj:ceauch:72

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  1. Pablo Serra, 2000. "Fundamentos para una Reforma Tributaria en Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 37(111), pages 299-322.


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