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El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura

Listed author(s):
  • Pablo Serra

This paper surveys the literature on the effects of taxation on welfare. These effects depend on the tax burden, the use of tax revenues, and the way in which taxes are collected. The paper focuses on the costs associated to the way tax collection is set up. The paper also briefly reviews the empirical evidence on the effects of the tax burden and the use of tax revenues, on the overall performance of the economy.

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File URL: http://si2.bcentral.cl/public/pdf/documentos-trabajo/pdf/dtbc39.pdf
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Paper provided by Central Bank of Chile in its series Working Papers Central Bank of Chile with number 39.

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Date of creation: Dec 1998
Handle: RePEc:chb:bcchwp:39
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  4. Auerbach, Alan J, 1997. "The Future of Fundamental Tax Reform," American Economic Review, American Economic Association, vol. 87(2), pages 143-146, May.
  5. 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.
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  28. Barry Bosworth & Gary Burtless, 1992. "Effects of Tax Reform on Labor Supply, Investment, and Saving," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 3-25, Winter.
  29. Kaplow, Louis, 1990. "Optimal taxation with costly enforcement and evasion," Journal of Public Economics, Elsevier, vol. 43(2), pages 221-236, November.
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  38. Robert K. Triest, 1990. "The Effect of Income Taxation on Labor Supply in the United States," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 491-516.
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  40. Vito Tanzi & Parthasarathi Shome, 1993. "A Primeron Tax Evasion," IMF Working Papers 93/21, International Monetary Fund.
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  42. Don Fullerton & Gilbert E. Metcalf, 1997. "Environmental Taxes and the Double Dividends Hypothesis: Did You Really Expect Something for Nothing?," Discussion Papers Series, Department of Economics, Tufts University 9706, Department of Economics, Tufts University.
  43. Bagwell, Laurie Simon & Bernheim, B Douglas, 1996. "Veblen Effects in a Theory of Conspicuous Consumption," American Economic Review, American Economic Association, vol. 86(3), pages 349-373, June.
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  45. Slemrod, Joel, 1994. "Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled," Journal of Public Economics, Elsevier, vol. 55(1), pages 41-51, September.
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