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Evaluando reformas tributarias en Chile con un modelo CGE

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2010-12
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Mardones Poblete, Cristián
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Evaluando reformas tributarias en Chile con un modelo CGE
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  • Mardones Poblete, Cristián;
Abstract
This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on a recursive dynamic computable general equilibrium model that is calibrated with the input-output matrix 2003. For each scenario is considered a cut effective rate of value added tax and an increase in the richest quintile’s effective rate of income tax by 20% or 40% respectively. The results of the model are transferred to micro data to analyze the effects disaggregated. Finally, I conclude that cutting the VAT and raising income tax only would generate bounded improvements in poverty and income distribution.
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Artículo de publicación ISI
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URI: https://repositorio.uchile.cl/handle/2250/128161
ISSN: 0304-2758
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Estudios de Economía, Vol. 37, No. 2, Diciembre 2010, pp. 243-284
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