La Simplicidad de los Sistemas Tributarios: El Caso de Chile

Simplicity of the Tax Systems: The Chilean Case. (in Spanish)

Patricio Barra

MPRA Paper from University Library of Munich, Germany

Abstract: The objective of this paper is to evaluate the concept of the simplicity in a tax system. The analysis approaches the different scopes in which the tax simplicity is observed. For this purpose, the main aspects of the Chilean tax system are analyzed, by using indicators that try to define the concept in a quantitative frame. The analysis of the Chilean case is used to infer some implications that could also be valid in other Latin American tax systems.

Keywords: simplicidad tributaria; política tributaria; administración tributaria (search for similar items in EconPapers)
JEL-codes: H11 H20 (search for similar items in EconPapers)
Date: 2006-05-02
New Economics Papers: this item is included in nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:1586

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