Fundamentos para una Reforma Tributaria en Chile

Pablo Serra ()

Latin American Journal of Economics-formerly Cuadernos de Economía, 2000, vol. 37, issue 111, pages 299-322

Abstract: Chile mainly taxes consumption. In fact, indirect taxes collect about 75% of total revenue, and the income tax, which collects the remaining 25%, incorporates schemes that allow taxpayers to substract from their tax duties part of the flow of savings, app

Keywords: Taxes; efficiency; Chile (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2000
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Latin American Journal of Economics-formerly Cuadernos de Economía is edited by Felipe Zurita and Raimundo Soto

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