Post-Pinochet Chilean Tax Policy (1989–1995): Finding Resources to Build a Social Democracy

Omar Sanchez

Chapter 1 in Mobilizing Resources in Latin America, 2011, pp 17-54 from Palgrave Macmillan

Abstract: Abstract Latin American tax systems throughout the post-World War II period proved dysfunctional for economic development. The Chilean pre-1973 tax system was no exception, displaying many of the deficiencies previously outlined: a bewildering number of taxes, special regimes, exemptions, and tax expenditures; a highly unstable system, with new taxes being created to cover particular revenue shortfalls; a system highly vulnerable to inflationary episodes; lack of horizontal equity or fairness; very inefficient in terms of resource allocation, and so on.

Keywords: Finance Minister; Mobilize Resource; Social Spending; Fiscal Deficit; Fiscal Balance (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-11965-9_2

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DOI: 10.1057/9780230119659_2

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