IDEAS home Printed from https://ideas.repec.org/p/cpt/wpaper/451.html
   My bibliography  Save this paper

Carga y estructura tributaria en Chile: comparación con países OCDE

Author

Listed:
  • Estéfano Rubio
  • Rodrigo Vergara

    (Centro de Estudios Públicos, Santiago)

Abstract

Uno de los argumentos utilizados para justificar la reforma tributaria de 2014, que se espera recaude 3 puntos porcentuales del PIB, fue que Chile tenía una carga tributaria inferior a la de la gran mayoría de los países de la OCDE (Organización para la Cooperación y el Desarrollo Económico), por lo que era razonable aumentarla, más aún en vista de que se requería recursos para financiar programas sociales adicionales. En este trabajo se compara la carga tributaria y la estructura de dicha carga en Chile y en el resto de los países de la OCDE. La comparación se hace para cuando las naciones tenían un ingreso per cápita similar al chileno actual. La conclusión básica es que la carga tributaria en Chile post reforma tributaria será similar (un punto del PIB menor) a la de la mediana de esos países cuando tenían un nivel de desarrollo similar al chileno. También se analiza la estructura de la carga tributaria. Se concluye que la recaudación por impuesto a las utilidades de las empresas en Chile es elevada en relación al resto de los países de la OCDE, que la recaudación por el impuesto al ingreso de las personas es baja y que en términos de impuesto a los bienes y servicios la recaudación es similar. Se discuten algunas hipótesis sobre la razón por la cual la recaudación del impuesto al ingreso personal es tan baja en nuestro país (la menor entre los 35 naciones). Se concluye que la principal razón es que el mínimo exento en Chile es relativamente alto. En efecto, mientras en la mediana de los países de la OCDE los individuos comienzan a pagar impuestos cuando su ingreso es alrededor de un 30% del ingreso mediano de su respectivo país, en Chile lo hacen cuando su ingreso llega a 180% de dicho ingreso mediano. Finalmente, se debe destacar que una discusión sobre el nivel y la estructura óptima de la carga tributaria excede el propósito de esta nota. Lo aquí planteado sólo pretende ser una comparación de niveles y estructuras bajo condiciones similares de desarrollo, junto con una explicación del porqué algunas diferencias en las estructuras tributarias de Chile y el resto de los países de la OCDE.

Suggested Citation

  • Estéfano Rubio & Rodrigo Vergara, 2017. "Carga y estructura tributaria en Chile: comparación con países OCDE," Puntos de Referencia 451, Centro de Estudios Públicos.
    • Handle: RePEc:cpt:wpaper:451
    as

    Download full text from publisher

    File URL: https://www.cepchile.cl/wp-content/uploads/2022/09/pder451_erubio_rvergara.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Tanzi,Vito & Schuknecht,Ludger, 2000. "Public Spending in the 20th Century," Cambridge Books, Cambridge University Press, number 9780521662918, January.
    2. Persson, Torsten & Tabellini, Guido, 2002. "Political economics and public finance," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 24, pages 1549-1659, Elsevier.
    3. Robert C. Feenstra & Robert Inklaar & Marcel P. Timmer, 2015. "The Next Generation of the Penn World Table," American Economic Review, American Economic Association, vol. 105(10), pages 3150-3182, October.
    4. Bela Balassa, 1964. "The Purchasing-Power Parity Doctrine: A Reappraisal," Journal of Political Economy, University of Chicago Press, vol. 72(6), pages 584-584.
    5. Lamartina Serena & Zaghini Andrea, 2011. "Increasing Public Expenditure: Wagner’s Law in OECD Countries," German Economic Review, De Gruyter, vol. 12(2), pages 149-164, May.
    6. Meltzer, Allan H & Richard, Scott F, 1981. "A Rational Theory of the Size of Government," Journal of Political Economy, University of Chicago Press, vol. 89(5), pages 914-927, October.
    7. Allan Meltzer & Scott Richard, 1983. "Tests of a rational theory of the size of government," Public Choice, Springer, vol. 41(3), pages 403-418, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Estéfano Rubio & Rodrigo Vergara, 2017. "Una contribución a la discusión sobre la jornada laboral," Puntos de Referencia 454, Centro de Estudios Públicos.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Richard C. Barnett & Joydeep Bhattacharya & Helle Bunzel, 2014. "Voting For Income-Immiserizing Redistribution In The Meltzer–Richard Model," Economic Inquiry, Western Economic Association International, vol. 52(2), pages 682-695, April.
    2. Luiz de Mello & Erwin R. Tiongson, 2006. "Income Inequality and Redistributive Government Spending," Public Finance Review, , vol. 34(3), pages 282-305, May.
    3. Stanley L. Winer, 2016. "The Political Economy of Taxation: Power, Structure, Redistribution," Carleton Economic Papers 16-15, Carleton University, Department of Economics.
    4. Holger Strulik, 2007. "A distributional theory of government growth," Public Choice, Springer, vol. 132(3), pages 305-318, September.
    5. Campante, Filipe R., 2011. "Redistribution in a model of voting and campaign contributions," Journal of Public Economics, Elsevier, vol. 95(7-8), pages 646-656, August.
    6. Baqir, Reza, 1999. "Districts, spillovers, and government overspending," Policy Research Working Paper Series 2192, The World Bank.
    7. Toke Aidt & Peter Jensen, 2009. "Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860–1938," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 362-394, June.
    8. Pistoresi, Barbara & Rinaldi, Alberto & Salsano, Francesco, 2017. "Government spending and its components in Italy, 1862–2009: Drivers and policy implications," Journal of Policy Modeling, Elsevier, vol. 39(6), pages 1117-1140.
    9. Fedotenkov, Igor & Idrisov, Georgy, 2021. "A supply-demand model of public sector size," Economic Systems, Elsevier, vol. 45(2).
    10. Aidt, T.S. & Dutta, Jayasri & Loukoianova, Elena, 2006. "Democracy comes to Europe: Franchise extension and fiscal outcomes 1830-1938," European Economic Review, Elsevier, vol. 50(2), pages 249-283, February.
    11. Barbara Pistoresi & Alberto Rinaldi & Francesco Salsano, 2015. "Government expenditure and economic development: evidence from Italy 1862-2009," Department of Economics 0065, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
    12. Eero Lehto, 2012. "The impact of inequality on the municipal income tax in Finland," Working Papers 275, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    13. Thomas Bernauer & Vally Koubi, 2013. "Are bigger governments better providers of public goods? Evidence from air pollution," Public Choice, Springer, vol. 156(3), pages 593-609, September.
    14. K. L. Glen Ueng & C. C. Yang, 2006. "Tax Evasion and Government Size - A Micro-Political Theory," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, vol. 2(1), pages 1-20, January.
    15. Tridimas, George & Winer, Stanley L., 2005. "The political economy of government size," European Journal of Political Economy, Elsevier, vol. 21(3), pages 643-666, September.
    16. Persson, Torsten & Tabellini, Guido, 2002. "Political economics and public finance," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 24, pages 1549-1659, Elsevier.
    17. Gonzalez-Eiras, Martín & Niepelt, Dirk, 2012. "Ageing, government budgets, retirement, and growth," European Economic Review, Elsevier, vol. 56(1), pages 97-115.
    18. Dan Anderberg, 2007. "Inefficient households and the mix of government spending," Public Choice, Springer, vol. 131(1), pages 127-140, April.
    19. Dorsch, Michael T. & Maarek, Paul, 2020. "Economic downturns, inequality, and democratic improvements," European Journal of Political Economy, Elsevier, vol. 62(C).
    20. Albanesi, Stefania & Olivetti, Claudia & Petrongolo, Barbara, 2022. "Families, labor markets and policy," LSE Research Online Documents on Economics 118038, London School of Economics and Political Science, LSE Library.

    More about this item

    Keywords

    Taxation; tax burden; OECD;
    All these keywords.

    JEL classification:

    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • H10 - Public Economics - - Structure and Scope of Government - - - General

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cpt:wpaper:451. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Aldo Mascareño (email available below). General contact details of provider: https://edirc.repec.org/data/cepppcl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.