El fondo de utilidades tributables (FUT): elementos para la discusión

Rodrigo Cerda, Juan Correa, Francisco Parro and José Domingo Peñafiel ()
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José Domingo Peñafiel: Avendaño y Merino Abogados, Santiago

Estudios Públicos, 2014, issue 135, 39-87

Abstract: This paper analyzes the Taxable Profits Fund (TPF) from three different perspectives. First, it studies the historical context in which the TPF emerged, the specific objectives for which it was created and the main features of the tax regime that had existed prior to its implementation. Second, it describes in detail how the TPF has operated in practice and its main features. Third, it analyzes, from an economic standpoint, the incentives that the TPF offers for a reinvestment of profits. The analysis reveals that the TPF has been an effective tool that encourages companies to invest and save. The article additionally discusses the debate on the subject and the main proposals that have emerged in literature to improve specific aspects of income taxation in Chile.

Keywords: taxes; investment; tax system; taxable; taxable profits fund (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:cpt:journl:v::y:2014:i:127:p:39-87

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