Measuring the Performance of Chile’s Tax Administration
The purpose of this paper is to measure the effectiveness of Chile’s Internal Revenue Service (SII). We assume that its goal is to achieve maximum compliance from taxpayers while minimizing compliance costs. Sample taxpayer surveys and statistical data both show that SII service standards-a proxy for compliance costs-improved during the 1990s. Compliance rates also increased significantly in the same period. Regression analysis, however, suggests that this is largely explained by the country’s strong economic growth during the decade. Our preferred performance indicator-the degree to which observed compliance falls short of its maximum achievable level-displays no change.
Volume (Year): 56 (2003)
Issue (Month): 2 (June)
|Contact details of provider:|| Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109|
Fax: (202) 737-7308
Web page: http://www.ntanet.org/
More information through EDIRC
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.:
- Poterba, James M, 1987.
"Tax Evasion and Capital Gains Taxation,"
American Economic Review,
American Economic Association, vol. 77(2), pages 234-39, May.
- Pitt, Mark M & Slemrod, Joel, 1989.
"The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns,"
American Economic Review,
American Economic Association, vol. 79(5), pages 1224-32, December.
- Mark M. Pitt & Joel Slemrod, 1988. "The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns," NBER Working Papers 2526, National Bureau of Economic Research, Inc.
- Cremer, H. & Marchand, M. & Pestieau, P., 1988.
"Evading, auditing and taxing: the equity-compliance tradeoff,"
CORE Discussion Papers
1988027, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Cremer, H. & Marchand, M. & Pestieau, P., 1990. "Evading, auditing and taxing : The equity-compliance tradeoff," Journal of Public Economics, Elsevier, vol. 43(1), pages 67-92, October.
- Cremer, H. & Marchand, M. & Pestieau, P., 1988. "Evading, Auditing And Taxing: The Equity-Compliance Tradeoff," Papers 401, Cornell - Department of Economics.
- Agha, Ali & Haughton, Jonathan, 1996. "Designing VAT Systems: Some Efficiency Considerations," The Review of Economics and Statistics, MIT Press, vol. 78(2), pages 303-08, May.
- 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.
- Joel B. Slemrod & Marsha Blumenthal, 1996. "The Income Tax Compliance Cost of Big Business," Public Finance Review, SAGE Publishing, vol. 24(4), pages 411-438, October.
- Seltzer, David R., 1997. "Federal Income Tax Compliance Costs: A Case Study of Hewlett-Packard Company," National Tax Journal, National Tax Association, vol. 50(3), pages 487-93, September.
- Robben, Henry S. J. & Webley, Paul & Weigel, Russell H. & Warneryd, Karl-Erik & Kinsey, Karyl A. & Hessing, Dick J. & Martin, Francisco Alvira & Elffers, Henk & Wahlund, Richard & Van Langenhove, Luk, 1990. "Decision frame and opportunity as determinants of tax cheating : An international experimental study," Journal of Economic Psychology, Elsevier, vol. 11(3), pages 341-364, September.
- 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.
- Pommerehne, Werner W & Weck-Hannemann, Hannelore, 1996. "Tax Rates, Tax Administration and Income Tax Evasion in Switzerland," Public Choice, Springer, vol. 88(1-2), pages 161-70, July.
- Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, vol. 5(4), pages 371-384, December.
- Aigner, Dennis & Lovell, C. A. Knox & Schmidt, Peter, 1977. "Formulation and estimation of stochastic frontier production function models," Journal of Econometrics, Elsevier, vol. 6(1), pages 21-37, July.
- Besley, Timothy & McLaren, John, 1993. "Taxes and Bribery: The Role of Wage Incentives," Economic Journal, Royal Economic Society, vol. 103(416), pages 119-41, January.
- Vito Tanzi & Parthasarathi Shome, 1993. "A Primeron Tax Evasion," IMF Working Papers 93/21, International Monetary Fund.
- Kaplow, Louis, 1990.
"Optimal taxation with costly enforcement and evasion,"
Journal of Public Economics,
Elsevier, vol. 43(2), pages 221-236, November.
- Louis Kaplow, 1989. "Optimal Taxation with Costly Enforcement and Evasion," NBER Working Papers 2996, National Bureau of Economic Research, Inc.
- Eduardo Engel & Alexander Galetovic & Claudio Raddatz, 1999. "A Note on Enforcement Spending and Vat Revenues," Documentos de Trabajo 52, Centro de Economía Aplicada, Universidad de Chile.
- Joel Slemrod & Nikki Sorum, 1984. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc.
- Thurman, Quint C, 1991. "Taxpayer Noncompliance and General Prevention: An Expansion of the Deterrence Model," Public Finance = Finances publiques, , vol. 46(2), pages 289-98.
- Mayshar, Joram, 1991. " Taxation with Costly Administration," Scandinavian Journal of Economics, Wiley Blackwell, vol. 93(1), pages 75-88.
- Hunter, William J. & Nelson, Michael A., 1996. "An IRS Production Function," National Tax Journal, National Tax Association, vol. 49(1), pages 105-15, March.
- Charnes, A. & Cooper, W. W. & Rhodes, E., 1978. "Measuring the efficiency of decision making units," European Journal of Operational Research, Elsevier, vol. 2(6), pages 429-444, November.
- Vito Tanzi & Parthasarathi Shome, 1993. "A Primer on Tax Evasion," IMF Staff Papers, Palgrave Macmillan, vol. 40(4), pages 807-828, December.
- Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:56:y:2003:i:2:p:373-83. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright)
If references are entirely missing, you can add them using this form.