| Author | dc.contributor.author | Mardones Poblete, Cristián | |
| Admission date | dc.date.accessioned | 2011-06-30T12:57:23Z | |
| Available date | dc.date.available | 2011-06-30T12:57:23Z | |
| Publication date | dc.date.issued | 2010-12 | |
| Cita de ítem | dc.identifier.citation | Estudios de Economía, Vol. 37, No. 2, Diciembre 2010, pp. 243-284 | es_CL |
| Identifier | dc.identifier.issn | 0304-2758 | |
| Identifier | dc.identifier.uri | https://repositorio.uchile.cl/handle/2250/128161 | |
| General note | dc.description | Artículo de publicación ISI | |
| Abstract | dc.description.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. | es_CL |
| Lenguage | dc.language.iso | es | es_CL |
| Publisher | dc.publisher | Universidad de Chile. facultad de Economía y Negocios | es_CL |
| Keywords | dc.subject | Reforma tributaria | es_CL |
| Título | dc.title | Evaluando reformas tributarias en Chile con un modelo CGE | es_CL |
| Title in another language | dc.title.alternative | Evaluating tax reforms in Chile with a CGE model | es_CL |
| Document type | dc.type | Artículo de revista | |
