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La Incidencia Distributiva del Impuesto a las Gasolinas en Chile

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Abstract

En este trabajo se analiza la incidencia distributiva del impuesto específico a los combustibles en Chile, usando para ello la V y VI Encuestas de Presupuestos Familiares. La incidencia se calcula tanto respecto a la distribución de ingreso como de gasto, de tal forma de considerar las potenciales diferencia entre ingreso transitorio y permanente. Se estima el Índice de Suits como medida de la progresividad del impuesto y utilizando bootstrapping se calculan intervalos de confianza que permitan comparar estadísticamente cambios en la incidencia frente a cambios en el impuesto. Los resultados muestran que el impuesto es leve o moderadamente progresivo, con un grado de progresividad menor respecto al ingreso que al gasto. La simulación de una rebaja en la tasa de impuestos de casi 42%, como la implementada en 2008, muestra que en términos de incidencia su efecto es reducir mínimamente la progresividad del impuesto.

Suggested Citation

  • Claudio Agostini & Johanna Jimenez, 2009. "La Incidencia Distributiva del Impuesto a las Gasolinas en Chile," ILADES-UAH Working Papers inv224, Universidad Alberto Hurtado/School of Economics and Business.
    • Handle: RePEc:ila:ilades:inv224
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    More about this item

    Keywords

    Incidencia Tributaria; Impuesto a los Combustibles; Índice de Suits;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General
    • L9 - Industrial Organization - - Industry Studies: Transportation and Utilities

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