This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

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

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
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.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://129.3.20.41/eps/pe/papers/0511/0511006.pdf
File Format: application/pdf
File Function:
Download Restriction: no

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

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 63 pages
Date of creation: 10 Nov 2005
Date of revision:
Handle: RePEc:wpa:wuwppe:0511006

Note: Type of Document - pdf; pages: 63
Contact details of provider:
Web page: http://129.3.20.41

For technical questions regarding this item, or to correct its listing, contact: (EconWPA).

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

Find related papers by JEL classification:
D6 - Microeconomics - - Welfare Economics
D7 - Microeconomics - - Analysis of Collective Decision-Making
H - Public Economics

This paper has been announced in the following NEP Reports:

References listed on IDEAS
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.:
  1. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June. [Downloadable!] (restricted)
Full references

Statistics
Access and download statistics

Did you know? Over 1000 institutions contribute their bibliographic data directly to this service.

This page was last updated on 2009-11-14.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.