La Simplicidad de los Sistemas Tributarios: El Caso de Chile
[Simplicity of the Tax Systems: The Chilean Case. (in Spanish)]
AbstractThe 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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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 1586.
Date of creation: 02 May 2006
Date of revision:
simplicidad tributaria; política tributaria; administración tributaria;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
This paper has been announced in the following NEP Reports:
- NEP-ALL-2007-02-24 (All new papers)
- NEP-PBE-2007-02-24 (Public Economics)
- NEP-PUB-2007-02-24 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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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