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Carga y estructura tributaria en Chile: comparación con países OCDE

Author

Listed:
  • Estéfano Rubio
  • Rodrigo Vergara

    (Centro de Estudios Públicos, Santiago)

Abstract

Uno de los argumentos utilizados para justificar la reforma tributaria de 2014, que se espera recaude 3 puntos porcentuales del PIB, fue que Chile tenía una carga tributaria inferior a la de la gran mayoría de los países de la OCDE (Organización para la Cooperación y el Desarrollo Económico), por lo que era razonable aumentarla, más aún en vista de que se requería recursos para financiar programas sociales adicionales. En este trabajo se compara la carga tributaria y la estructura de dicha carga en Chile y en el resto de los países de la OCDE. La comparación se hace para cuando las naciones tenían un ingreso per cápita similar al chileno actual. La conclusión básica es que la carga tributaria en Chile post reforma tributaria será similar (un punto del PIB menor) a la de la mediana de esos países cuando tenían un nivel de desarrollo similar al chileno. También se analiza la estructura de la carga tributaria. Se concluye que la recaudación por impuesto a las utilidades de las empresas en Chile es elevada en relación al resto de los países de la OCDE, que la recaudación por el impuesto al ingreso de las personas es baja y que en términos de impuesto a los bienes y servicios la recaudación es similar. Se discuten algunas hipótesis sobre la razón por la cual la recaudación del impuesto al ingreso personal es tan baja en nuestro país (la menor entre los 35 naciones). Se concluye que la principal razón es que el mínimo exento en Chile es relativamente alto. En efecto, mientras en la mediana de los países de la OCDE los individuos comienzan a pagar impuestos cuando su ingreso es alrededor de un 30% del ingreso mediano de su respectivo país, en Chile lo hacen cuando su ingreso llega a 180% de dicho ingreso mediano. Finalmente, se debe destacar que una discusión sobre el nivel y la estructura óptima de la carga tributaria excede el propósito de esta nota. Lo aquí planteado sólo pretende ser una comparación de niveles y estructuras bajo condiciones similares de desarrollo, junto con una explicación del porqué algunas diferencias en las estructuras tributarias de Chile y el resto de los países de la OCDE.

Suggested Citation

  • Estéfano Rubio & Rodrigo Vergara, 2017. "Carga y estructura tributaria en Chile: comparación con países OCDE," Puntos de Referencia 451, Centro de Estudios Públicos.
  • Handle: RePEc:cpt:wpaper:451
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    References listed on IDEAS

    as
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    Cited by:

    1. Estéfano Rubio & Rodrigo Vergara, 2017. "Una contribución a la discusión sobre la jornada laboral," Puntos de Referencia 454, Centro de Estudios Públicos.

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    More about this item

    Keywords

    Taxation; tax burden; OECD;
    All these keywords.

    JEL classification:

    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • H10 - Public Economics - - Structure and Scope of Government - - - General

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