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The Chilean tax reform of 1990: a success story
([Editor no identificado], 2001)
Reforma Tributaria en Chile: Regímenes Alternativos de Tributación y Convenios para Evitar la Doble TributaciónTax Reform in Chile: Alternative Tax Regimes and Agreements to Avoid Double Taxation
(Pontificia Universidad Católica del PerúPE, 2018)
Tax Reform in Chile: Alternative Tax Regimes and Agreements to Avoid Double TaxationReforma Tributaria en Chile: Regímenes Alternativos de Tributación y Convenios para Evitar la Doble Tributación
(Pontificia Universidad Católica del Perú, 2014)
A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case.
Income tax systems with “pass-through” entities transfer a firm’s income to shareholders, which are taxed individually. In 2014, a Chilean tax reform introduced this type of entity and changed to an accrual basis that ...
Essays in income tax evasion
(2022)
Governments recurrently come back to ask the best way to increase tax collection, based on constant necessities to increase its spending. Generally, increasing tax collection is associated with a tax raise, mainly motivated ...
Fiscal aftershocks: taxes and catastrophes in Chilean history
(2022)
Socio-natural disasters remain underexplored events in economic history, even though they stress societies in several ways and are known for their relationship with institutional change. In this paper, we explore this issue ...
A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case.
(2020)
Income tax systems with “pass-through” entities transfer a firm’s income to shareholders, which are taxed individually. In 2014, a Chilean tax reform introduced this type of entity and changed to an accrual basis that ...
Business creation, income sheltering and individual tax planning: evidence from special tax regimes for small businesses in Chile
(Universidad de Chile, 2016-09)
In 2013, the Chilean tax system was characterized by the presence of several special
tax regimes for small businesses (STRs). Given system’s complexity, the particularities
of the different STRs raised concerns about ...
Renta atribuida y parcialmente integrada
(Universidad de Chile. Facultad de Economía y Negocios, 2016)
El presente trabajo desarrolla y discute los dos regímenes alternativos, recientemente introducidos por una reforma tributaria, para calcular y declarar el Impuesto de la Ley sobre Impuesto ala ...
Taxes,Transfers and Income Distribution in Chile
(Universidad de Chile, 2018-06-01)
This paper seeks to measure the distributive impact of fiscal interventions in Chile,applyingthe
“Commitmentto Equity”(CEQ) methodology,astandardized fiscal incidence analysis.As a method-ological innovation ,we incorporated ...