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La Simplicidad de los Sistemas Tributarios: El Caso de Chile
[Simplicity of the Tax Systems: The Chilean Case. (in Spanish)]

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  • Barra, Patricio
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    Abstract

    The objective of this paper is to evaluate the concept of the simplicity in a tax system. The analysis approaches the different scopes in which the tax simplicity is observed. For this purpose, the main aspects of the Chilean tax system are analyzed, by using indicators that try to define the concept in a quantitative frame. The analysis of the Chilean case is used to infer some implications that could also be valid in other Latin American tax systems.

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    File URL: http://mpra.ub.uni-muenchen.de/1586/
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    Bibliographic Info

    Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 1586.

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    Date of creation: 02 May 2006
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    Handle: RePEc:pra:mprapa:1586

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    Keywords: simplicidad tributaria; política tributaria; administración tributaria;

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    1. Erard, Brian, 1993. "Taxation with representation : An analysis of the role of tax practitioners in tax compliance," Journal of Public Economics, Elsevier, vol. 52(2), pages 163-197, September.
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