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Incidencia Tributaria en el Mercado de las Gasolinas en Chile

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Abstract

El impuesto a los combustibles generalmente representa una fracción importante del precio de las gasolinas. Por esta razón, cuando suben mucho los precios aumenta la presión pública para reducir o eliminar el impuesto y aliviar a los consumidores, lo cual asume que la rebaja se traspasa completamente a precios finales. Sin embargo, existen pocos estudios empíricos respecto a la incidencia del impuesto a los combustibles, en especial para países en desarrollo. Este trabajo contribuye a generar evidencia empírica al respecto, estimando la incidencia del impuesto a las gasolinas en Chile. Utilizando datos para el período 1994-2008, los resultados muestran que cambios en la tasa de impuestos se traspasan 100% a precios en el mercado mayorista de gasolinas de 93 y 97 octanos. En el mercado minorista el impuesto a los combustibles se traspasa en un 140% a precios finales, lo cual muestra que la incidencia del impuesto recae más que completamente en los consumidores y además refleja la existencia de poder de mercado en este segmento de la industria.

Suggested Citation

  • Claudio Agostini, 2009. "Incidencia Tributaria en el Mercado de las Gasolinas en Chile," ILADES-UAH Working Papers inv223, Universidad Alberto Hurtado/School of Economics and Business.
    • Handle: RePEc:ila:ilades:inv223
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    1. Athukorala, Premachandra & Menon, Jayant, 1994. "Pricing to Market Behaviour and Exchange Rate Pass-Through in Japanese Exports," Economic Journal, Royal Economic Society, vol. 104(423), pages 271-281, March.
    2. Claudio A. , Agostini & Johanna, Jiménez, 2012. "La incidencia distributiva del impuesto a las gasolinas en Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(126), pages 53-85.
    3. Claudio Agostini & Pablo Correa & Carla Maldonado & Max Spiess, 2021. "Hoja en blanco: hacia una nueva institucionalidad y régimen tributario para Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(161), pages 153-186.
    4. Claudio A., Agostini & Johanna, Jiménez, 2012. "La incidencia distributiva del impuesto a las gasolinas en Chile," Estudios Públicos, Centro de Estudios Públicos, vol. 0(125), pages 53-85.

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    More about this item

    Keywords

    Incidencia Tributaria; Impuesto a los Combustibles;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • Q48 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Government Policy

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