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¿Es Eficiente el Sistema Tributario Chileno?

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  • Pablo Serra
  • Juan Toro

Abstract

The aim of this paper is to analyze the efficiency of the Chilean tax system. For analytical purposes we distinguish between the tax structure and the performance of the tax administration. The tax structure is relatively efficient. Consumption taxes acco

Suggested Citation

  • Pablo Serra & Juan Toro, 1994. "¿Es Eficiente el Sistema Tributario Chileno?," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 31(94), pages 423-448.
  • Handle: RePEc:ioe:cuadec:v:31:y:1994:i:94:p:423-448
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    File URL: http://www.economia.uc.cl/docs/094serra.pdf
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    References listed on IDEAS

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    1. Richard M. Bird, 2009. "The Personal Income Tax," World Bank Other Operational Studies 11116, The World Bank.
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    5. Barry Bosworth & Gary Burtless, 1992. "Effects of Tax Reform on Labor Supply, Investment, and Saving," Journal of Economic Perspectives, American Economic Association, pages 3-25.
    6. Kaplow, Louis, 1990. "Optimal taxation with costly enforcement and evasion," Journal of Public Economics, Elsevier, pages 221-236.
    7. Auerbach, Alan J, 1991. "Retrospective Capital Gains Taxation," American Economic Review, American Economic Association, pages 167-178.
    8. Alm, James & Jackson, Betty R. & McKee, Michael, 1993. "Fiscal exchange, collective decision institutions, and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 22(3), pages 285-303, December.
    9. Virmani, Arvind, 1989. "Indirect tax evasion and production efficiency," Journal of Public Economics, Elsevier, pages 223-237.
    10. Ballard, Charles L & Shoven, John B & Whalley, John, 1985. "General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States," American Economic Review, American Economic Association, pages 128-138.
    11. Stiglitz, Joseph E., 1982. "Self-selection and Pareto efficient taxation," Journal of Public Economics, Elsevier, pages 213-240.
    12. Slemrod, Joel, 1994. "Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled," Journal of Public Economics, Elsevier, pages 41-51.
    13. Stiglitz, Joseph E., 1982. "Self-selection and Pareto efficient taxation," Journal of Public Economics, Elsevier, pages 213-240.
    14. Aaron, Henry J, 1989. "Politics and the Professors Revisited," American Economic Review, American Economic Association, pages 1-15.
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