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Una Reforma Eficiente y Equitativa del Impuesto al Ingreso en Chile

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  • Claudio Agostini, 2013. "Una Reforma Eficiente y Equitativa del Impuesto al Ingreso en Chile," Working Papers wp_028, Adolfo Ibáñez University, School of Government.
    • Handle: RePEc:uai:wpaper:wp_028
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    1. Assaf Razin & Joel Slemrod, 1990. "Taxation in the Global Economy," NBER Books, National Bureau of Economic Research, Inc, number razi90-1.
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    3. Slemrod,Joel, 1997. "Tax Progressivity and Income Inequality," Cambridge Books, Cambridge University Press, number 9780521587761, January.
    4. Toye, John, 2000. "Fiscal Crisis and Fiscal Reform in Developing Countries," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 24(1), pages 21-44, January.
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    6. Joel B. Slemrod, 1990. "Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison," NBER Chapters, in: Taxation in the Global Economy, pages 79-122, National Bureau of Economic Research, Inc.
    7. Joel Slemrod & Jon Bakija, 2000. "Does Growing Inequality Reduce Tax Progressivity? Should It?," NBER Working Papers 7576, National Bureau of Economic Research, Inc.
    8. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
    9. Peter Sørensen, 2007. "The theory of optimal taxation: what is the policy relevance?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 383-406, August.
    10. repec:bla:scandj:v:86:y:1984:i:2:p:184-93 is not listed on IDEAS
    11. Peter Birch Sørensen, 2009. "Dual Income Taxes: A Nordic Tax System," EPRU Working Paper Series 2009-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    12. Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
    13. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-178, Winter.
    14. Varian, Hal R., 1980. "Redistributive taxation as social insurance," Journal of Public Economics, Elsevier, vol. 14(1), pages 49-68, August.
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    Cited by:

    1. Claudio Agostini & Eduardo Engel & Andrea Repetto & Damian Vergara, 2017. "Individual Tax Planning and Small Business Creation: Evidence on the Impact of Special Tax Regimes in Chile," Working Papers wp_054, Adolfo Ibáñez University, School of Government.
    2. 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.
    3. Gómez Sabaini, Juan Carlos & Morán, Dalmiro, 2014. "Tax policy in Latin America: Assessment and guidelines for a second generation of reforms," Macroeconomía del Desarrollo 36806, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    4. Claudio A. Agostini & Eduardo Engel & Andrea Repetto & Damián Vergara, 2018. "Using small businesses for individual tax planning: evidence from special tax regimes in Chile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1449-1489, December.

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