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La Incidencia Distributiva del Impuesto a las Gasolinas en Chile


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En este trabajo se analiza la incidencia distributiva del impuesto específico a los combustibles en Chile, usando para ello la V y VI Encuestas de Presupuestos Familiares. La incidencia se calcula tanto respecto a la distribución de ingreso como de gasto, de tal forma de considerar las potenciales diferencia entre ingreso transitorio y permanente. Se estima el Índice de Suits como medida de la progresividad del impuesto y utilizando bootstrapping se calculan intervalos de confianza que permitan comparar estadísticamente cambios en la incidencia frente a cambios en el impuesto. Los resultados muestran que el impuesto es leve o moderadamente progresivo, con un grado de progresividad menor respecto al ingreso que al gasto. La simulación de una rebaja en la tasa de impuestos de casi 42%, como la implementada en 2008, muestra que en términos de incidencia su efecto es reducir mínimamente la progresividad del impuesto.

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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 inv224.

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Length: 27 pages
Date of creation: Oct 2009
Date of revision:
Handle: RePEc:ila:ilades:inv224

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Keywords: Incidencia Tributaria; Impuesto a los Combustibles; Índice de Suits;

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