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La Simplicidad de los Sistemas Tributarios: El Caso de Chile
[Simplicity of the Tax Systems: The Chilean Case. (in Spanish)]


  • Barra, Patricio


The objective of this paper is to evaluate the concept of the simplicity in a tax system. The analysis approaches the different scopes in which the tax simplicity is observed. For this purpose, the main aspects of the Chilean tax system are analyzed, by using indicators that try to define the concept in a quantitative frame. The analysis of the Chilean case is used to infer some implications that could also be valid in other Latin American tax systems.

Suggested Citation

  • Barra, Patricio, 2006. "La Simplicidad de los Sistemas Tributarios: El Caso de Chile
    [Simplicity of the Tax Systems: The Chilean Case. (in Spanish)]
    ," MPRA Paper 1586, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:1586

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    References listed on IDEAS

    1. Erard, Brian, 1993. "Taxation with representation : An analysis of the role of tax practitioners in tax compliance," Journal of Public Economics, Elsevier, vol. 52(2), pages 163-197, September.
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    More about this item


    simplicidad tributaria; política tributaria; administración tributaria;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government

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