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El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura

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  • Pablo Serra

Abstract

This paper surveys the literature on the effects of taxation on welfare. These effects depend on the tax burden, the use of tax revenues, and the way in which taxes are collected. The paper focuses on the costs associated to the way tax collection is set up. The paper also briefly reviews the empirical evidence on the effects of the tax burden and the use of tax revenues, on the overall performance of the economy.

Suggested Citation

  • Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile 39, Central Bank of Chile.
    • Handle: RePEc:chb:bcchwp:39
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