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


Author Info

  • Claudio Agostini

    (Universidad Alberto Hurtado)

  • Carlos Budnevich


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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Bibliographic Info

Paper provided by Superintendencia de Valores y Seguros in its series Serie de Documentos de Trabajo with number 03.

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Length: 51 pages
Date of creation: May 2009
Date of revision:
Handle: RePEc:svs:svssdt:2009-3

Contact details of provider:
Postal: Superintendencia de Valores y Seguros, Libertador Bernardo O´Higgins 1449 12th Floor ZIP Code 8340518 - Santiago - Chile
Phone: (56 2) 473 4000
Web page:
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