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Una Propuesta de Crédito Tributario al Ingreso para Chile

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Author Info

  • Claudio Agostini

    ()
    (Escuela de Gobierno Universidad Adolfo Ibañez)

  • Javiera Selman

    ()
    (Universidad de Chile)

  • Marcela Perticara

    ()
    (Facultad de Economía y Negocios, Universidad Alberto Hurtado)

Abstract

En 1975, Estados Unidos estableció un sistema de crédito tributario reembolsable focalizado en familias de bajos o moderados ingresos denominado Earned Income Tax Credit (EITC). La recepción del crédito es condicional en trabajar, y si este es mayor a lo que una familia debe pagar por impuestos, entonces se le hace una transferencia monetaria. Esta política ha tenido un impacto positivo en la participación laboral femenina, sobre todo de mujeres madres solteras, y se ha constituido en el programa más importante de ese país en la reducción de la pobreza. Este documento simula el efecto que tendría implementar un esquema como el EITC en Chile y concluye que se fomenta la participación laboral al mismo tiempo que se reduce la pobreza y la desigualdad. Al comparar los resultados con una simulación del Programa Ingreso Ético Familiar, se observa que el EITC es más efectivo en aumentar los ingresos de las personas que están bajo la línea de la pobreza y tiene un costo de transferencia por familia menor.

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Bibliographic Info

Paper provided by Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines in its series ILADES-Georgetown University Working Papers with number inv282.

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Length: 45 pages
Date of creation: Jun 2012
Date of revision:
Handle: RePEc:ila:ilades:inv282

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  1. Dahl, Gordon B. & Lochner, Lance, 2012. "The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit," IZA Discussion Papers 6613, Institute for the Study of Labor (IZA).
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  6. Jesse Rothstein, 2010. "Is the EITC as Good as an NIT? Conditional Cash Transfers and Tax Incidence," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 177-208, February.
  7. Betcherman, Gordon & Olivas, Karina & Dar, Amit, 2004. "Impacts of active labor market programs : new evidence from evaluations with particular attention to developing and transition countries," Social Protection Discussion Papers 29142, The World Bank.
  8. J. A. Mirrlees, 1976. "Optimal Tax Theory: A Synthesis," Working papers 176, Massachusetts Institute of Technology (MIT), Department of Economics.
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  11. Robert A. Moffitt, 2003. "Introduction to "Means-Tested Transfer Programs in the United States"," NBER Chapters, in: Means-Tested Transfer Programs in the United States, pages 1-14 National Bureau of Economic Research, Inc.
  12. Robert A. Moffitt, 2003. "Means-Tested Transfer Programs in the United States," NBER Books, National Bureau of Economic Research, Inc, number moff03-1, May.
  13. Hilary W. Hoynes & Nada Elissa, 2005. "Behavioral Responses to Taxes:Lessons from the EITC and Labor Supply," Working Papers 529, University of California, Davis, Department of Economics.
  14. Stacy Dickert & Scott Houser & John Karl Scholz, 1995. "The Earned Income Tax Credit and Transfer Programs: A Study of Labor Market and Program Participation," NBER Chapters, in: Tax Policy and the Economy, Volume 9, pages 1-50 National Bureau of Economic Research, Inc.
  15. Eissa, Nada & Hoynes, Hilary Williamson, 2004. "Taxes and the labor market participation of married couples: the earned income tax credit," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1931-1958, August.
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  17. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
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