Now showing items 1-11 of 11

    • Fiscal policy in Chile: Hindering sustainable development by favoring myopic growth 

      Figueroa Benavides, Eugenio; López Vega, Ramón (Universidad de Chile, Facultad de Economía y Negocios, 2011)
      We show that the tax system in Chile is insufficient, inefficient and inequitable. Insufficient because it does not yield enough revenues for the state to promote human capital development and to face poverty in a more ...
    • Income and the pollution path: Update and extensions 

      Figueroa Benavides, Eugenio; Pasten C., Roberto (Universidad de Chile, Facultad de Economía y Negocios, 2012)
      Searching for a behavioural explanation of the empirical occurrence of Environmental Kuznets Curve (EKC) the literature has usually assumed additive preferences, i.e. that the marginal utility of consumption does not ...
    • 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 ...
    • The Nexus between fiscal policy and sustainable development: Insights for developing countries from the case of Chile 

      López Vega, Ramón; Figueroa Benavides, Eugenio (Universidad de Chile, Facultad de Economía y Negocios, 2015-10)
      This paper hypothesizes that fiscal policy is one important factor determining whether or not environmentally and socially sustainable economic growth is possible. We postulate that tax policies affect the incentives to ...
    • Nuevas Estimaciones de la Riqueza Regalada a las Grandes Empresas de la Minería Privada del Cobre: Chile 2005-2014 

      Sturla Zerene, Gino; Accorsi Opazo, Simón; López Vega, Ramón; Figueroa Benavides, Eugenio (Universidad de Chile, Facultad de Economía y Negocios, 2016)
      En este trabajo se estiman las rentas de largo plazo de las empresas que explotan los diez yacimientos que constituyen la gran minería privada del cobre en Chile (GMP-10), aplicando una metodología moderna consistente ...
    • 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)
    • Reducción de Emisiones Globales de Carbono Refinar el Cobre en Chile 

      Figueroa Benavides, Eugenio; Sturla Zerene, Gino; Sturla Zerene, Massimiliano; Flores P., José (Universidad de Chile, Facultad de Economía y Negocios, 2017)
      En este estudio se estima, por primera vez, el monto total de emisiones de carbono asociadas al trasporte de material estéril contenido en el concentrado de cobre exportado desde Chile hacia el resto del mundo. Utilizando ...
    • The insurance value of forests in supplying climate regulation 

      Figueroa Benavides, Eugenio; Pasten C., Roberto (Universidad de Chile, Facultad de Economía y Negocios, 2012)
      This brief paper proposes an analytical method for estimating the economic value of forest ecosystems in supplying climate regulation. If, as argued by several authors, forests ecosystems serve as hedging against climatic ...
    • 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 Cubillos, Pablo; López Vega, Ramón; Figueroa Benavides, Eugenio (Universidad de Chile, Facultad de Economía y Negocios, 2014-10)
      Using retained profits, instead of realized capital gains, by simply adding them to the shareholders’ other sources of income is shown to be in general incorrect. We provide a methodology to include undistributed profits ...
    • Using benefits and costs estimations to manage conservation: Chile’s protected areas 

      Calfucura, Enrique; Figueroa Benavides, Eugenio (Universidad de Chile, Facultad de Economía y Negocios, 2016-01)
      Despite the relevance of protected areas as biodiversity conservation tools, indicators of cost-benefit analysis of both public and private protected areas has been scarce in the literature. In this paper, we estimate and ...