Now showing items 1-4 of 4

    • Local neutrality of corporate tax systems 

      Gutiérrez C., Pablo; López Vega, Ramón; Figueroa Benavides, Eugenio (Universidad de Chile, Facultad de Economía y Negocios, 2014-10)
      This paper shows one important result, namely, that corporate tax systems that allow at least for two sources of investment tax deductions (e.g., accelerated arbitrary investment depreciation and deductibility of part ...
    • La ‘parte del león’: Nuevas estimaciones de la participación de los súper ricos en el ingreso de Chile 

      López Vega, Ramón; Figueroa Benavides, Eugenio; Gutiérrez C., Pablo (Universidad de Chile, Facultad de Economía y Negocios, 2013)
    • The tax paradox and weak tax neutrality 

      Gutiérrez C., Pablo; Figueroa Benavides, Eugenio; López Vega, Ramón (Universidad de Chile. Facultad de Economía y Negocios, 2019)
      We introduce the concept of weak tax neutrality which establishes that the relationship between the tax rate and the user cost of capital may be non-monotonic. We show that most existing corporate tax systems allow for ...
    • Top income measurement and undistributed profits 

      Gutiérrez C., Pablo; López Vega, Ramón; Figueroa Benavides, Eugenio (Elsevier, 2015)
      We develop a method that allows transforming retained business profits in a particular year into business-accrued capital gains of the same year. These capital gains thus estimated can be simply added to other sources ...