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Una Propuesta de Crédito Tributario al Ingreso para Chile

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En 1975, Estados Unidos estableció un sistema de crédito tributario reembolsable focalizado en familias de bajos o moderados ingresos denominado Earned Income Tax Credit (EITC). La recepción del crédito es condicional en trabajar, y si este es mayor a lo que una familia debe pagar por impuestos, entonces se le hace una transferencia monetaria. Esta política ha tenido un impacto positivo en la participación laboral femenina, sobre todo de mujeres madres solteras, y se ha constituido en el programa más importante de ese país en la reducción de la pobreza. Este documento simula el efecto que tendría implementar un esquema como el EITC en Chile y concluye que se fomenta la participación laboral al mismo tiempo que se reduce la pobreza y la desigualdad. Al comparar los resultados con una simulación del Programa Ingreso Ético Familiar, se observa que el EITC es más efectivo en aumentar los ingresos de las personas que están bajo la línea de la pobreza y tiene un costo de transferencia por familia menor.

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  • Claudio Agostini & Javiera Selman & Marcela Perticara, 2012. "Una Propuesta de Crédito Tributario al Ingreso para Chile," ILADES-UAH Working Papers inv282, Universidad Alberto Hurtado/School of Economics and Business.
    • Handle: RePEc:ila:ilades:inv282
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    Cited by:

    1. Claudio, Sapelli, 2014. "Desigualdad, movilidad, pobreza: necesidad de una política diferente," Estudios Públicos, Centro de Estudios Públicos, vol. 0(134), pages 59-84.
    2. Andrés Hernando & Estéfano Rubio, 2015. "Aporte solidario al ingreso de trabajo (ASIT): una mejor alternativa contra la desigualdad," Puntos de Referencia 419, Centro de Estudios Públicos.

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    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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