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Fundamentos para una Reforma Tributaria en Chile

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  • Pablo Serra

Abstract

Chile mainly taxes consumption. In fact, indirect taxes collect about 75% of total revenue, and the income tax, which collects the remaining 25%, incorporates schemes that allow taxpayers to substract from their tax duties part of the flow of savings, app

Suggested Citation

  • Pablo Serra, 2000. "Fundamentos para una Reforma Tributaria en Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 37(111), pages 299-322.
  • Handle: RePEc:ioe:cuadec:v:37:y:2000:i:111:p:299-322
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    File URL: http://www.economia.uc.cl/docs/111serra.pdf
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    References listed on IDEAS

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    1. Jonathan S. Feinstein, 1991. "An Econometric Analysis of Income Tax Evasion and its Detection," RAND Journal of Economics, The RAND Corporation, vol. 22(1), pages 14-35, Spring.
    2. Serra, Pablo, 2003. "Measuring the Performance of Chile’s Tax Administration," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(2), pages 373-383, June.
    3. Michael Jorratt & Pablo Serra, 2000. "Estimación de la evasión en el impuesto a las empresas en Chile," Documentos de Trabajo 72, Centro de Economía Aplicada, Universidad de Chile.
    4. Pablo Serra, 1998. "Evaluación del Sistema Tributario Chileno y Propuesta de Reforma," Working Papers Central Bank of Chile 40, Central Bank of Chile.
    5. Besley, Timothy & Preston, Ian & Ridge, Michael, 1997. "Fiscal anarchy in the UK: Modelling poll tax noncompliance," Journal of Public Economics, Elsevier, vol. 64(2), pages 137-152, May.
    6. Engen, Eric M. & Gravelle, Jane G. & Smetters, Kent, 1997. "Dynamic Tax Models: Why They Do the Things They Do," National Tax Journal, National Tax Association, vol. 50(3), pages 657-82, September.
    7. Engel, Eduardo M. R. A. & Galetovic, Alexander & Raddatz, Claudio E., 1999. "Taxes and income distribution in Chile: some unpleasant redistributive arithmetic," Journal of Development Economics, Elsevier, vol. 59(1), pages 155-192, June.
    8. William M. Gentry & R. Glenn Hubbard, 1997. "Distributional Implications of Introducing a Broad-Based Consumption Tax," NBER Chapters,in: Tax Policy and the Economy, Volume 11, pages 1-48 National Bureau of Economic Research, Inc.
    9. Joel Slemrod & Shlomo Yitzhaki, 1996. "The Costs of Taxation and the Marginal Efficiency Cost of Funds," IMF Staff Papers, Palgrave Macmillan, vol. 43(1), pages 172-198, March.
    10. Erard, Brian, 1993. "Taxation with representation : An analysis of the role of tax practitioners in tax compliance," Journal of Public Economics, Elsevier, vol. 52(2), pages 163-197, September.
    11. Engen, Eric M. & Gravelle, Jane G. & Smetters, Kent, 1997. "Dynamic Tax Models: Why They Do the Things They Do," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 657-682, September.
    12. Levin, Richard C, 1988. "Appropriability, R&D Spending, and Technological Performance," American Economic Review, American Economic Association, vol. 78(2), pages 424-428, May.
    13. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
    14. Agha, Ali & Haughton, Jonathan, 1996. "Designing VAT Systems: Some Efficiency Considerations," The Review of Economics and Statistics, MIT Press, vol. 78(2), pages 303-308, May.
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    Cited by:

    1. Cristián Mardones Poblete, 2010. "Evaluando Reformas Tributarias en Chile con un Modelo CGE," Estudios de Economia, University of Chile, Department of Economics, vol. 37(2 Year 20), pages 243-284, December.

    More about this item

    Keywords

    Taxes; efficiency; Chile;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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