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El Mercado de Valores Chileno: Análisis y Propuestas en el Ámbito Tributario



En este trabajo, a partir de un marco tributario que considera tanto los objetivos de la política tributaria de un país como sus efectos, se analizan los distintos impuestos que afectan al mercado de capitales en Chile. Dicho análisis junto a una exhaustiva revisión de la literatura económica en este tema, tanto teórica como empírica, permite plantear un conjunto de propuestas que permitirían reducir las potenciales distorsiones que introducen los impuestos en el mercado de valores en Chile actualmente y harían más eficiente su funcionamiento

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  • Claudio Agostini & Carlos Budnevich, 2009. "El Mercado de Valores Chileno: Análisis y Propuestas en el Ámbito Tributario," ILADES-Georgetown University Working Papers inv220, Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines.
  • Handle: RePEc:ila:ilades:inv220

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    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • K2 - Law and Economics - - Regulation and Business Law
    • G1 - Financial Economics - - General Financial Markets

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