Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/66673
Authors: 
Mardones Poblete, Cristian
Year of Publication: 
2010
Citation: 
[Journal:] Estudios de Economía [ISSN:] 0718-5286 [Volume:] 37 [Year:] 2010 [Issue:] 2 [Pages:] 243-284
Abstract (Translated): 
This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on a recursive dynamic computable general equilibrium model that is calibrated with the input-output matrix 2003. For each scenario is considered a cut effective rate of value added tax and an increase in the richest quintile's effective rate of income tax by 20% or 40% respectively. The results of the model are transferred to micro data to analyze the effects disaggregated. Finally, I conclude that cutting the VAT and raising income tax only would generate bounded improvements in poverty and income distribution.
Subjects: 
tax reform
income inequality
CGE
microsimulation
JEL: 
D63
E62
H22
H24
H30
Document Type: 
Article

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