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

Author

Listed:
  • Patricio Barra

    (Servicio de Impuestos Internos)

  • Danae Chandia

    (Servicio de Impuestos Internos)

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.

Suggested Citation

  • Patricio Barra & Danae Chandia, 2005. "Impuesto Personal a la Renta Comparado. Situación Actual y Perspectivas Futuras," Public Economics 0511006, University Library of Munich, Germany.
    • Handle: RePEc:wpa:wuwppe:0511006
    Note: Type of Document - pdf; pages: 63
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    File URL: https://econwpa.ub.uni-muenchen.de/econ-wp/pe/papers/0511/0511006.pdf
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    References listed on IDEAS

    as
    1. Avi-Yonah, Reuven S., 2001. "Globalización y competencia tributaria: implicaciones para los países en desarrollo," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    2. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    3. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    impuestos; renta; personal; personal income tax.;
    All these keywords.

    JEL classification:

    • D6 - Microeconomics - - Welfare Economics
    • D7 - Microeconomics - - Analysis of Collective Decision-Making
    • H - Public Economics

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    This paper has been announced in the following NEP Reports:

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