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

  • 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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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
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Handle: RePEc:chb:bcchwp:39
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  42. Robert E. Hall & Alvin Rabushka, 1985. "The Route to a Progressive Flat Tax," Cato Journal, Cato Journal, Cato Institute, vol. 5(2), pages 465-480, Fall.
  43. 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.
  44. Joel Slemrod & Shlomo Yitzhaki & Joram Mayshar, 1991. "The Optimal Two-Bracket Linear Income Tax," NBER Working Papers 3847, National Bureau of Economic Research, Inc.
  45. 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 349-73, June.
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