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Impuesto Personal a la Renta Comparado. Situación Actual y Perspectivas Futuras

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Author Info

  • Patricio Barra

    (Servicio de Impuestos Internos)

  • Danae Chandia

    (Servicio de Impuestos Internos)

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    Abstract

    Esta monografía analiza los principales aspectos involucrados en el Impuesto a la Renta de las Personas Físicas (IRPF). El análisis comprende una revisión de los modelos teóricos tras el diseño del IRPF como asimismo una visión comparada de los esquemas reales adoptados en varios países. La muestra incluye a países latinoamericanos, del G-7, a otras economías seleccionadas de la OCDE, y a países del Asia-Pacífico. Se constata que el IRPF juega hoy un papel muy importante en los sistemas fiscales de los países desarrollados y que, probablemente, lo seguirá jugando en el futuro. En los países latinoamericanos, en cambio, este rol es menor y se mantendrá irrelevante en el futuro a menos que se logre potenciar adecuadamente su cumplimiento tributario, se reduzcan los gastos tributarios asociados y se impulsen reformas simplificadoras del gravamen.

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    File URL: http://128.118.178.162/eps/pe/papers/0511/0511006.pdf
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    Bibliographic Info

    Paper provided by EconWPA in its series Public Economics with number 0511006.

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    Length: 63 pages
    Date of creation: 10 Nov 2005
    Date of revision:
    Handle: RePEc:wpa:wuwppe:0511006

    Note: Type of Document - pdf; pages: 63
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    Web page: http://128.118.178.162

    Related research

    Keywords: impuestos; renta; personal; personal income tax.;

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    1. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
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