Browsing by Author "López Vega, Ramón"

Now showing items 1-4 of 4

    • Climate change and natural disasters 
      López Vega, Ramón; Thomas, Vinod; Troncoso Albornoz, Pablo (Universidad de Chile, 2015-12)
      Intense climate-related disasters—floods, storms, droughts, and heat waves—have been on the rise worldwide. At the same time and coupled with an increasing concentration of greenhouse gases in the atmosphere, temperatures, ...
    • 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 ... 
      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 ...
    • 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 ...