¿Es Eficiente el Sistema Tributario Chileno?

Pablo Serra and Juan Toro

Latin American Journal of Economics-formerly Cuadernos de Economía, 1994, vol. 31, issue 94, 423-448

Abstract: The aim of this paper is to analyze the efficiency of the Chilean tax system. For analytical purposes we distinguish between the tax structure and the performance of the tax administration. The tax structure is relatively efficient. Consumption taxes acco

Date: 1994
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