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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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  • Claudio Agostini, 2010. "Tributación a Los Cigarrillos: Análisis y Propuestas," ILADES-Georgetown University Working Papers inv246, Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines.
  • Handle: RePEc:ila:ilades:inv246

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    More about this item


    cigarrillos; impuestos específicos; impuestos ad valorem; tasa de traspaso tributario; curva de Laffer;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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