IDEAS home Printed from https://ideas.repec.org/p/edj/ceauch/40.html
   My bibliography  Save this paper

Reforma tributaria y distribución del ingreso en Chile

Author

Listed:
  • Eduardo Engel

    ()

  • Alexander Galetovic

    ()

  • Claudio Raddatz

Abstract

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
    as

    Download full text from publisher

    File URL: http://www.dii.uchile.cl/~cea/sitedev/cea/www/download.php?file=documentos_trabajo/ASOCFILE120030402122646.pdf
    Download Restriction: no

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hugo Ñopo & Patricio Valenzuela, 2007. "Convirtiéndose en empresario," Research Department Publications 4520, Inter-American Development Bank, Research Department.
    2. Patricio Valenzuela & Hugo R. Ñopo, 2007. "Becoming an Entrepreneur," IDB Publications (Working Papers) 1951, Inter-American Development Bank.
    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.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:edj:ceauch:40. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (). General contact details of provider: http://edirc.repec.org/data/ceuclcl.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.