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El Mercado de Valores Chileno: Análisis y Propuestas en el Ámbito Tributario

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En este trabajo, a partir de un marco tributario que considera tanto los objetivos de la política tributaria de un país como sus efectos, se analizan los distintos impuestos que afectan al mercado de capitales en Chile. Dicho análisis junto a una exhaustiva revisión de la literatura económica en este tema, tanto teórica como empírica, permite plantear un conjunto de propuestas que permitirían reducir las potenciales distorsiones que introducen los impuestos en el mercado de valores en Chile actualmente y harían más eficiente su funcionamiento

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Paper provided by Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines in its series ILADES-Georgetown University Working Papers with number inv220.

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Length: 51 pages
Date of creation: May 2009
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Handle: RePEc:ila:ilades:inv220

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