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La Incidencia Distributiva del Impuesto a las Gasolinas en Chile

En este trabajo se analiza la incidencia distributiva del impuesto específico a los combustibles en Chile, usando para ello la V y VI Encuestas de Presupuestos Familiares. La incidencia se calcula tanto respecto a la distribución de ingreso como de gasto, de tal forma de considerar las potenciales diferencia entre ingreso transitorio y permanente. Se estima el Índice de Suits como medida de la progresividad del impuesto y utilizando bootstrapping se calculan intervalos de confianza que permitan comparar estadísticamente cambios en la incidencia frente a cambios en el impuesto. Los resultados muestran que el impuesto es leve o moderadamente progresivo, con un grado de progresividad menor respecto al ingreso que al gasto. La simulación de una rebaja en la tasa de impuestos de casi 42%, como la implementada en 2008, muestra que en términos de incidencia su efecto es reducir mínimamente la progresividad del impuesto.

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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 inv224.

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Length: 27 pages
Date of creation: Oct 2009
Date of revision:
Handle: RePEc:ila:ilades:inv224
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  1. Claudio Agostini, 2009. "Incidencia Tributaria en el Mercado de las Gasolinas en Chile," ILADES-Georgetown University Working Papers inv223, Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines.
  2. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-52, September.
  3. Jonathan E. Hughes & Christopher R. Knittel & Daniel Sperling, 2008. "Evidence of a Shift in the Short-Run Price Elasticity of Gasoline Demand," The Energy Journal, International Association for Energy Economics, vol. 29(1), pages 113-134.
  4. Thorpe, Steven G, 1997. "Fuel Economy Standards, New Vehicle Sales, and Average Fuel Efficiency," Journal of Regulatory Economics, Springer, vol. 11(3), pages 311-26, May.
  5. Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70, pages 215.
  6. Poterba, J.M., 1989. "Lifetime Incidence And The Distributional Burden Of Excise Taxes," Working papers 510, Massachusetts Institute of Technology (MIT), Department of Economics.
  7. Gilbert E. Metcalf, 1994. "Life Cycle versus Annual Perspectives on the Incidence of a Value Added Tax," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 45-64 National Bureau of Economic Research, Inc.
  8. Chernick, Howard & Reschovsky, Andrew, 1997. "Who Pays the Gasoline Tax?," National Tax Journal, National Tax Association, vol. 50(2), pages 233-59, June.
  9. Innes, Robert, 1996. "Regulating Automobile Pollution under Certainty, Competition, and Imperfect Information," Journal of Environmental Economics and Management, Elsevier, vol. 31(2), pages 219-239, September.
  10. Fullerton, Don & Rogers, Diane Lim, 1991. "Lifetime Versus Annual Perspectives on Tax Incidence," National Tax Journal, National Tax Association, vol. 44(3), pages 277-87, September.
  11. Anderson, John E. & Roy, Atrayee Ghosh & Shoemaker, Paul A., 2003. "Confidence Intervals for the Suits Index," National Tax Journal, National Tax Association, vol. 56(1), pages 81-90, March.
  12. Rajeev K. Goel & Michael A. Nelson, 1999. "The Political Economy of Motor-Fuel Taxation," The Energy Journal, International Association for Energy Economics, vol. 0(Number 1), pages 43-59.
  13. Wadud, Zia & Graham, Daniel J. & Noland, Robert B., 2009. "Modelling fuel demand for different socio-economic groups," Applied Energy, Elsevier, vol. 86(12), pages 2740-2749, December.
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