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Una Propuesta de Crédito Tributario al Ingreso para Chile

En 1975, Estados Unidos estableció un sistema de crédito tributario reembolsable focalizado en familias de bajos o moderados ingresos denominado Earned Income Tax Credit (EITC). La recepción del crédito es condicional en trabajar, y si este es mayor a lo que una familia debe pagar por impuestos, entonces se le hace una transferencia monetaria. Esta política ha tenido un impacto positivo en la participación laboral femenina, sobre todo de mujeres madres solteras, y se ha constituido en el programa más importante de ese país en la reducción de la pobreza. Este documento simula el efecto que tendría implementar un esquema como el EITC en Chile y concluye que se fomenta la participación laboral al mismo tiempo que se reduce la pobreza y la desigualdad. Al comparar los resultados con una simulación del Programa Ingreso Ético Familiar, se observa que el EITC es más efectivo en aumentar los ingresos de las personas que están bajo la línea de la pobreza y tiene un costo de transferencia por familia menor.

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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 inv282.

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Length: 45 pages
Date of creation: Jun 2012
Date of revision:
Handle: RePEc:ila:ilades:inv282
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  25. Raj Chetty & Emmanuel Saez, 2013. "Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients," American Economic Journal: Applied Economics, American Economic Association, vol. 5(1), pages 1-31, January.
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