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Impuesto Personal a la Renta Comparado. Situación Actual y Perspectivas Futuras

  • Patricio Barra

    (Servicio de Impuestos Internos)

  • Danae Chandia

    (Servicio de Impuestos Internos)

Registered author(s):

    Esta monografía analiza los principales aspectos involucrados en el Impuesto a la Renta de las Personas Físicas (IRPF). El análisis comprende una revisión de los modelos teóricos tras el diseño del IRPF como asimismo una visión comparada de los esquemas reales adoptados en varios países. La muestra incluye a países latinoamericanos, del G-7, a otras economías seleccionadas de la OCDE, y a países del Asia-Pacífico. Se constata que el IRPF juega hoy un papel muy importante en los sistemas fiscales de los países desarrollados y que, probablemente, lo seguirá jugando en el futuro. En los países latinoamericanos, en cambio, este rol es menor y se mantendrá irrelevante en el futuro a menos que se logre potenciar adecuadamente su cumplimiento tributario, se reduzcan los gastos tributarios asociados y se impulsen reformas simplificadoras del gravamen.

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    Paper provided by EconWPA in its series Public Economics with number 0511006.

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    Length: 63 pages
    Date of creation: 10 Nov 2005
    Date of revision:
    Handle: RePEc:wpa:wuwppe:0511006
    Note: Type of Document - pdf; pages: 63
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    1. Avi-Yonah, Reuven S., 2001. "Globalización y competencia tributaria: implicaciones para los países en desarrollo," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    2. Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
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