Distributional effects of eliminating the differential tax treatment of business and personal income in Chile

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cepal.bibLevelSección o Parte de un Documento
cepal.callNumberLC/G.2549-P
cepal.docTypeRevistas
cepal.physicalDescriptiongráficos., tablas.
cepal.topicEngSAVING
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngINCOME DISTRIBUTION
cepal.topicSpaAHORRO
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaDISTRIBUCIÓN DEL INGRESO
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaEngSTATISTICS
cepal.workareaSpaDESARROLLO ECONÓMICO
cepal.workareaSpaESTADÍSTICAS
dc.contributor.authorAgostini, Claudio
dc.contributor.authorMartínez A., Claudia
dc.contributor.authorFlores, Bárbara
dc.coverage.spatialEngCHILE
dc.coverage.spatialSpaCHILE
dc.date.accessioned2014-01-02T18:46:10Z
dc.date.available2014-01-02T18:46:10Z
dc.date.issued2012-12
dc.descriptionIncludes bibliography
dc.description.abstractThis paper estimates the distributional effects that would result from eliminating the differential tax treatment of business and personal income in the Chilean tax system, as well as from the elimination of the main personal income tax exemption, the one for voluntary retirement savings. The results of the analysis show that, while the majority of taxpayers benefitting from this exemption are in the upper income brackets, its elimination would not make the income tax more progressive. As to removing the favourable tax treatment for corporate income, the distributional effect is of relevant magnitude and the income tax becomes significantly more progressive. Generally speaking, the results suggest that income taxation in Chile is less progressive than it appears and that it is feasible to give it a more important redistributional role in reducing income inequality.
dc.formatTexto
dc.format.extentpáginas. 175-201
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/G.2549-P
dc.identifier.urihttps://hdl.handle.net/11362/11611
dc.language.isoeng
dc.physicalDescriptiongrafs., tabls.
dc.physicalDescriptionp. 175-201
dc.relation.isPartOfCEPAL Review
dc.relation.isPartOfNo108
dc.relation.isPartOfSeriesCEPAL Review
dc.relation.translationLanguagespa
dc.relation.translationRecordEquidad tributaria horizontal del impuesto a la renta en Chile
dc.relation.translationUrihttps://hdl.handle.net/11362/11567
dc.rights.coarDisponible
dc.subject.unbisEngTAX EXEMPTION
dc.subject.unbisEngINCOME TAX
dc.subject.unbisEngSAVINGS
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngINCOME DISTRIBUTION
dc.subject.unbisSpaEXENCION TRIBUTARIA
dc.subject.unbisSpaIMPUESTO A LA RENTA
dc.subject.unbisSpaAHORROS
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaDISTRIBUCION DEL INGRESO
dc.titleDistributional effects of eliminating the differential tax treatment of business and personal income in Chile
dc.type.coarrevista
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