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Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile

Author

Listed:
  • Fairfield, Tasha
  • Jorratt, Michel

Abstract

top incomes; inequality; taxation; effective tax rates; Chile; Latin America.

Suggested Citation

  • Fairfield, Tasha & Jorratt, Michel, 2014. "Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile," Working Papers 10247, Institute of Development Studies, International Centre for Tax and Development.
  • Handle: RePEc:idq:ictduk:10247
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/10247
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    Citations

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    Cited by:

    1. Bernardo Candia & Eduardo Engel, 2018. "Taxes, Transfers and Income Distribution in Chile: Incorporating Undistributed Profits," Commitment to Equity (CEQ) Working Paper Series 82, Tulane University, Department of Economics.
    2. Esteban A. Nicolini & Fernando Ramos Palencia, 2016. "Decomposing income inequality in a backward pre-industrial economy: Old Castile (Spain) in the middle of the eighteenth century," Economic History Review, Economic History Society, vol. 69(3), pages 747-772, August.
    3. Torregrosa-Hetland, Sara, 2016. "Sticky Income Inequality In The Spanish Transition (1973-1990)," Revista de Historia Económica / Journal of Iberian and Latin American Economic History, Cambridge University Press, vol. 34(1), pages 39-80, March.
    4. Gutiérrez C., Pablo & López, Ramón E. & Figueroa B., Eugenio, 2015. "Top income measurement and undistributed profits," Economics Letters, Elsevier, vol. 134(C), pages 138-140.
    5. Liliana Cano, 2015. "Income Mobility in Ecuador: New Evidence from Individual Income Tax Returns," WIDER Working Paper Series wp-2015-040, World Institute for Development Economic Research (UNU-WIDER).
    6. Rafael Carranza & Daniel Hojman, 2015. "Inequality of Opportunity in Health and Cognitive Abilities: The Case of Chile," Working Papers wp410, University of Chile, Department of Economics.
    7. Liliana Cano, 2015. "Income mobility in Ecuador: New evidence from individual income tax returns," WIDER Working Paper Series 040, World Institute for Development Economic Research (UNU-WIDER).
    8. Bird, Richard M. & Zolt, Eric M., 2015. "Fiscal Contracting in Latin America," World Development, Elsevier, vol. 67(C), pages 323-335.

    More about this item

    Keywords

    Economic Development;

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