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Hiper Fortunas y Super Ricos: ¿Por qué un Impuesto al Patrimonio hace Sentido?

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  • Ramón E. López
  • Gino Sturla

Abstract

Se propone un modelo para estimar el patrimonio total actualizado de los grupos más ricos de la sociedad y diseñar un esquema eficiente de impuesto patrimonial. La metodología asociada al cálculo del patrimonio total considera aproximaciones de primer orden y de Pareto para lidiar con limitaciones en los datos. Presentamos una discusión analítica detallada de los efectos del impuesto patrimonial, respondiendo a las principales críticas que han recibido de parte de economistas ortodoxos. Para las consideraciones del diseño e implementación de un esquema impositivo satisfactorio, se efectúa una revisión de la experiencia comparada con países que aplican este tipo de impuestos. El esquema propuesto corrige los principales problemas que ha tenido la implementación de estos impuestos. Este modelo se aplica a la realidad de Chile. Se estima el patrimonio total actualizado de dos grupos: ricos (entre US$5 millones y US$100 millones) y súper ricos (sobre US$100 millones). Se diseña un impuesto patrimonial, de carácter simple y en dos formas alternativas: i) dos tasas impositivas y ii) una tasa impositiva única; focalizándolo en un pequeño número de individuos afectos a este gravamen.

Suggested Citation

  • Ramón E. López & Gino Sturla, 2020. "Hiper Fortunas y Super Ricos: ¿Por qué un Impuesto al Patrimonio hace Sentido?," Working Papers wp495, University of Chile, Department of Economics.
    • Handle: RePEc:udc:wpaper:wp495
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    References listed on IDEAS

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    1. Anthony Atkinson & Thomas Piketty, 2007. "Top incomes over the twentieth century: A contrast between continental european and english-speaking countries," Post-Print halshs-00754859, HAL.
    2. Atkinson, A. B. & Piketty, Thomas (ed.), 2007. "Top Incomes Over the Twentieth Century: A Contrast Between Continental European and English-Speaking Countries," OUP Catalogue, Oxford University Press, number 9780199286881, Decembrie.
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