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Title:Evaluando reformas tributarias en Chinle con un modelo CGE PDF Logo
Authors:Mardones Poblete, Cristian
Issue Date: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
Document Type:Article
Appears in Collections:Estudios de Economia, Department of Economics, University of Chile

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