Browsing by Author "a80f3a91-d6cd-496c-9306-1eef525a5688"
Now showing items 1-5 of 5
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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 ...
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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 ...
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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 ...
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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 ...
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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 ...