Now showing items 1-12 of 12

    • Corporate tax minimization and the effectiveness of investment tax incentives 

      Dauchy, Estelle; Martínez Alvear, Claudia (state & local, 2008)
      Clarifying the relationship between corporate tax minimization and the incentive to invest is particularly important because of the size of corporate tax minimization or avoidance and the recurrent use of tax incentives ...
    • Distributional effects of eliminating the differential tax treatment of business and personal income in Chile 

      Agostini González, Claudio; Martínez Alvear, Claudia; Flores A., Bárbara (Comisión Económica para América Latina y el Caribe, 2012)
      This paper estimates the distributional effects that would result from eliminating the differential tax treatment of business and personal income in the Chilean tax system, as well as from the elimination of the main ...
    • Efecto de una mayor cobertura de salas cuna en la participación laboral femenina: evidencia de Chile 

      Encina Galaz, Jenny; Martínez Alvear, Claudia (Universidad de Chile, Facultad de Economía y Negocios, 2009)
      La provisión publica de salas cunas en Chile aumento en un 70% entre el 2005 y 2006. Esta variación exógena en la disponibilidad de cuidado infantil a nivel comunal es utilizada en este estudio para estimar su efecto en ...
    • Equidad Tributaria Horizontal del Impuesto a la Renta en Chile 

      Agostini, Claudio A.; Martínez Alvear, Claudia; Río Flores, Bárbara del (Naciones Unidas, 2012)
      En este trabajo se estiman los efectos distributivos de la eliminación del tratamiento diferencial de ingresos empresariales respecto de los ingresos individuales en el sistema tributario chileno, así como de eliminar ...
    • Intrahousehold Allocation and Bargaining Power: Evidence from Chile 

      Martínez Alvear, Claudia (The University of Chicago Press, 2013)
      Until 1999 children born out of wedlock in Chile had di§erent child support rights to those born to married couples. I interpret this law change as an increase in bargaining power of woman in cohabiting relationships. Using ...
    • Investing in schooling in Chile: the role of information about financial aid for higher education 

      Dinkelman, Taryn; Martínez Alvear, Claudia (Universidad de Chile. Facultad de Economía y Negocios, 2011-04)
      Recent economic research shows that imperfect information about Mincer returns to education (in developing countries) or about financial aid (in the US) may undermine investments in schooling and exacerbate inequalities ...
    • Limited Understanding of Individual Retirement Accounts among Chileans 

      Martínez Alvear, Claudia; Sahm, Claudia (Universidad de Chile, Facultad de Economía y Negocios, 2009)
      Chileans with more knowledge about the pension system more actively contribute to and manage their individual retirement accounts. This positive association between system knowledge and retirement saving remains even ...
    • Remittances and Poverty in Migrants’ Home Areas: Evidence from the Philippines 

      Martínez Alvear, Claudia; Yang, Dean (Universidad de Chile, Facultad de Economía y Negocios, 2007)
      In many developing countries, remittance receipts from overseas are important supplements to household income. How do these remittance flows affect poverty and inequality in migrants’ home areas? To answer this question, ...
    • Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile 

      Agostini, Claudio A.; Martínez Alvear, Claudia (John Wiley, 2014)
      Diesel in Chile receives different tax treatments depending on its use. If diesel is used in industrial activities, the diesel taxes paid can be fully used as a credit against VAT, but if it is used in freight or public ...
    • Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile 

      Agostini, Claudio; Martínez Alvear, Claudia (Wiley, 2014)
      Diesel in Chile receives a different tax treatment depending on its use. If diesel is used in industrial activities the diesel tax paid can be used as a credit against VAT and if diesel is used in freight or public ...
    • Trabajadores por Cuenta Propia: ¿Quienes Son? ¿De Donde Vienen? ¿Para Donde Van? 

      Cea Echenique, Sebastián; Contreras Mediano, María; Martínez Alvear, Claudia; Puentes Encina, Esteban (Universidad de Chile, Facultad de Economía y Negocios, 2009)
      Usando datos del módulo de historia laboral de la Encuesta de Protección Social para los años 2002, 2004 y 2006, se construyó un panel mensual para el período 2000-2006. Para modelar las variables que intervienen en la ...
    • Voluntary savings, financial behavior and pension finance literacy: evidence from Chile 

      Landerretche Moreno, Óscar; Martínez Alvear, Claudia (Universidad de Chile, Facultad de Economía y Negocios, 2011)
      Chileans have limited knowledge of the pension system, its rules and the consequences involved in their personal decisions within it. Using a variation in the household composition- having a pensioner in the household- ...