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Evaluando Reformas Tributarias en Chile con un Modelo CGE

  • Cristián Mardones Poblete

    ()

Este trabajo realiza una evaluación cuantitativa de posibles reformas al sistema tributario chileno. Las simulaciones se basan en un modelo de equilibrio general computable dinámico recursivo calibrado con la matriz insumo-producto 2003, para lo anterior se consideran rebajas en la tasa efectiva del impuesto al valor agregado y aumentos de la tasa efectiva del impuesto a la renta del quintil más rico en 20% y 40%, respectivamente. Los resultados de las variables agregadas del modelo son traspasados a microdatos para analizar los efectos desagregados. Finalmente, se concluye que bajar el IVA y subir el impuesto a la renta generaría sólo mejoras acotadas en la pobreza y distribución del ingreso.

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Article provided by University of Chile, Department of Economics in its journal Estudios de Economia.

Volume (Year): 37 (2010)
Issue (Month): 2 Year 2010 (December)
Pages: 243-284

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Handle: RePEc:udc:esteco:v:37:y:2010:i:2:p:243-284
Contact details of provider: Web page: http://www.econ.uchile.cl/

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