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Tributación a Los Cigarrillos: Análisis y Propuestas

En Chile, al igual qiue en muchos países, los cigarrillos se encuentran entre los bienes con impuestos más altos, lo cual afecta significativamente el grado de competencia en la industria, la recaudación tributaria y también el consumo de cigarrillos y los efectos en la salud asociados a su consumo. Estos efectos dependen en forma importante del nivel y la estructura tributaria. En este estudio se analiza el esquema tributario que afecta a la industria de los cigarrillos en Chile, se provee evidencia empírica de algunos de sus efectos y se estiman los parámetros relevantes para posteriormente simular una curva de Laffer. Finalmente, a partir del análisis teórico y los resultados de las estimaciones para Chile, se propone un esquema alternativo de tributación más eficiente que el actual

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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 inv246.

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Length: 54 pages
Date of creation: Jan 2010
Date of revision:
Handle: RePEc:ila:ilades:inv246
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