Browsing by Author "Gutiérrez C., Pablo"

Now showing items 1-2 of 2

    • 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 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 ...