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Distributional effects of eliminating the differential tax treatment of business and personal income in Chile
(Comisión Económica para América Latina y el Caribe, 2012)
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 ...
Using small businesses for individual tax planning: evidence from special tax regimes in Chile
(Springer, 2018)
Many countries have special tax regimes (STRs) for small businesses. Even though
these regimes may reduce compliance costs, they increase the complexity of the tax
system and can be used by high-income individuals to ...
Hyper-fortunes and superrich: why does wealth tax make sense
(Comisión Económica para América Latina y El Caribe, Chile, 2020)
This article proposes a model to estimate the wealth of the richest groups in society
and to design an efficient wealth tax system. For design and implementation
issues, it reviews comparative international experience ...
Using small businesses for individual tax planning: evidence from special tax regimes in Chile.
Many countries have special tax regimes (STRs) for small businesses. Even though these regimes may reduce compliance costs, they increase the complexity of the tax system and can be used by high-income individuals to avoid ...
Distributional effects of eliminating the differential tax treatment of business and personal income in Chile
(2012-12)
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 ...
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 ...
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 ...
Main impact of tax reform in Chile
(Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración, 2019-07-01)
The purpose of this study is to analyze the tax reform and the tax change of the income tax, given that any reform to a tax system brings about distributional effects in society. Within the agenda of the newly assumed ...
Performance measures in tax administration: Chile as a case study
(Wiley, 2005)
The article proposes a set of tax administration performance measures and contrasts them with measures actually used by the
Chilean tax administration agency. The goals assumed for the tax administration agency (TA) are ...
The most-favoured-nation clause in tax treaties: tool for potential reduction of withholding income tax applicable to Chile and CanadaCláusula de la nación más favorecida en los CDI: herramienta para la potencial disminución de las retenciones del impuesto a la renta aplicables a Chile y Canadá
(Pontificia Universidad Católica del Perú, 2013)