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Incidencia Tributaria en el Mercado de las Gasolinas en Chile

El impuesto a los combustibles generalmente representa una fracción importante del precio de las gasolinas. Por esta razón, cuando suben mucho los precios aumenta la presión pública para reducir o eliminar el impuesto y aliviar a los consumidores, lo cual asume que la rebaja se traspasa completamente a precios finales. Sin embargo, existen pocos estudios empíricos respecto a la incidencia del impuesto a los combustibles, en especial para países en desarrollo. Este trabajo contribuye a generar evidencia empírica al respecto, estimando la incidencia del impuesto a las gasolinas en Chile. Utilizando datos para el período 1994-2008, los resultados muestran que cambios en la tasa de impuestos se traspasan 100% a precios en el mercado mayorista de gasolinas de 93 y 97 octanos. En el mercado minorista el impuesto a los combustibles se traspasa en un 140% a precios finales, lo cual muestra que la incidencia del impuesto recae más que completamente en los consumidores y además refleja la existencia de poder de mercado en este segmento de la industria.

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Paper provided by Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines in its series ILADES-Georgetown University Working Papers with number inv223.

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Length: 27 pages
Date of creation: Oct 2009
Date of revision:
Handle: RePEc:ila:ilades:inv223
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