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Reforma tributaria y distribución del ingreso en Chile


  • Eduardo Engel


  • Alexander Galetovic


  • Claudio Raddatz


Mediante una evaluación detallada de la estructura tributaria chilena vigente en 1996, mostramos que cambios bastante más drásticos que aquellos considerados en la discusión pública no afectan de manera importante la distribución del ingreso que se obtiene después de cobrar impuestos pero antes de que estos impuestos financien el gasto fiscal. En consecuencia no es cierto que un incremento del IVA en dos puntos porcentuales o una reducción drástica de la tasa marginal máxima del impuesto a la Renta (por ejemplo a un 30%) aumenten la desigualdad significativamente. La conclusión anterior nos lleva a argumentar que la redistribución del ingreso se debe realizar mediante el gasto social, no mediante la recaudación de impuestos (tales como el IVA) y reducir las tasas marginales más altas de los impuestos Global Complementario y de Segunda Categoría, los que son altamente distorsionadores, costosos de administrar y recaudan relativamente poco.

Suggested Citation

  • Eduardo Engel & Alexander Galetovic & Claudio Raddatz, 1998. "Reforma tributaria y distribución del ingreso en Chile," Documentos de Trabajo 40, Centro de Economía Aplicada, Universidad de Chile.
  • Handle: RePEc:edj:ceauch:40

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    Cited by:

    1. Patricio Valenzuela & Hugo R. Ñopo, 2007. "Becoming an Entrepreneur," IDB Publications (Working Papers) 1951, Inter-American Development Bank.
    2. Hugo Ñopo & Patricio Valenzuela, 2007. "Convirtiéndose en empresario," Research Department Publications 4520, Inter-American Development Bank, Research Department.
    3. Osvaldo Nina & Esteban Nina, 2004. "El Efecto Redistributivo de los Impuestos y del Gasto Social Corriente en Bolivia," Development Research Working Paper Series 05/2004, Institute for Advanced Development Studies.
    4. Verónica Amarante & Marisa Bucheli & Cecilia Olivieri & Ivone Perazzo, 2011. "Distributive impacts of alternative tax structures. The case of Uruguay," Documentos de Trabajo (working papers) 0911, Department of Economics - dECON.
    5. Osvaldo Nina, 2006. "El Impacto Distributivo de la Política Fiscal en Bolivia," Development Research Working Paper Series 16/2006, Institute for Advanced Development Studies.

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