Distributional effects of eliminating the differential tax treatment of business and personal income in Chile
Includes bibliography
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| Lenguaje: | English |
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2014
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oai-11362-116112020-03-06T16:50:27Z Distributional effects of eliminating the differential tax treatment of business and personal income in Chile Agostini, Claudio Martínez A., Claudia Flores, Bárbara EXENCION TRIBUTARIA IMPUESTO A LA RENTA AHORROS POLITICA FISCAL DISTRIBUCION DEL INGRESO TAX EXEMPTION INCOME TAX SAVINGS FISCAL POLICY INCOME DISTRIBUTION Includes bibliography This paper estimates the distributional effects that would result from eliminating the differential tax treatment of business and personal income in the Chilean tax system, as well as from the elimination of the main personal income tax exemption, the one for voluntary retirement savings. The results of the analysis show that, while the majority of taxpayers benefitting from this exemption are in the upper income brackets, its elimination would not make the income tax more progressive. As to removing the favourable tax treatment for corporate income, the distributional effect is of relevant magnitude and the income tax becomes significantly more progressive. Generally speaking, the results suggest that income taxation in Chile is less progressive than it appears and that it is feasible to give it a more important redistributional role in reducing income inequality. 2014-01-02T18:46:10Z 2014-01-02T18:46:10Z 2012-12 Texto Sección o Parte de un Documento http://hdl.handle.net/11362/11611 LC/G.2549-P en CEPAL Review CEPAL Review 108 application/pdf CHILE CHILE |
| institution |
Cepal |
| collection |
Cepal |
| language |
English |
| topic |
EXENCION TRIBUTARIA IMPUESTO A LA RENTA AHORROS POLITICA FISCAL DISTRIBUCION DEL INGRESO TAX EXEMPTION INCOME TAX SAVINGS FISCAL POLICY INCOME DISTRIBUTION |
| spellingShingle |
EXENCION TRIBUTARIA IMPUESTO A LA RENTA AHORROS POLITICA FISCAL DISTRIBUCION DEL INGRESO TAX EXEMPTION INCOME TAX SAVINGS FISCAL POLICY INCOME DISTRIBUTION Agostini, Claudio Martínez A., Claudia Flores, Bárbara Distributional effects of eliminating the differential tax treatment of business and personal income in Chile |
| description |
Includes bibliography |
| format |
Texto |
| author |
Agostini, Claudio Martínez A., Claudia Flores, Bárbara |
| author_facet |
Agostini, Claudio Martínez A., Claudia Flores, Bárbara |
| author_sort |
Agostini, Claudio |
| title |
Distributional effects of eliminating the differential tax treatment of business and personal income in Chile |
| title_short |
Distributional effects of eliminating the differential tax treatment of business and personal income in Chile |
| title_full |
Distributional effects of eliminating the differential tax treatment of business and personal income in Chile |
| title_fullStr |
Distributional effects of eliminating the differential tax treatment of business and personal income in Chile |
| title_full_unstemmed |
Distributional effects of eliminating the differential tax treatment of business and personal income in Chile |
| title_sort |
distributional effects of eliminating the differential tax treatment of business and personal income in chile |
| publishDate |
2014 |
| url |
http://hdl.handle.net/11362/11611 |
| work_keys_str_mv |
AT agostiniclaudio distributionaleffectsofeliminatingthedifferentialtaxtreatmentofbusinessandpersonalincomeinchile AT martinezaclaudia distributionaleffectsofeliminatingthedifferentialtaxtreatmentofbusinessandpersonalincomeinchile AT floresbarbara distributionaleffectsofeliminatingthedifferentialtaxtreatmentofbusinessandpersonalincomeinchile |
| _version_ |
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