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Post-Pinochet Chilean Tax Policy (1989–1995): Finding Resources to Build a Social Democracy

In: Mobilizing Resources in Latin America

Author

Listed:
  • Omar Sanchez

Abstract

Latin American tax systems throughout the post-World War II period proved dysfunctional for economic development. The Chilean pre-1973 tax system was no exception, displaying many of the deficiencies previously outlined: a bewildering number of taxes, special regimes, exemptions, and tax expenditures; a highly unstable system, with new taxes being created to cover particular revenue shortfalls; a system highly vulnerable to inflationary episodes; lack of horizontal equity or fairness; very inefficient in terms of resource allocation, and so on.

Suggested Citation

  • Omar Sanchez, 2011. "Post-Pinochet Chilean Tax Policy (1989–1995): Finding Resources to Build a Social Democracy," Palgrave Macmillan Books, in: Mobilizing Resources in Latin America, chapter 1, pages 17-54, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-11965-9_2
    DOI: 10.1057/9780230119659_2
    as

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