Artículo de revista
Evaluando reformas tributarias en Chile con un modelo CGE
Fecha
2010-12Registro en:
Estudios de Economía, Vol. 37, No. 2, Diciembre 2010, pp. 243-284
0304-2758
Autor
Mardones Poblete, Cristián
Institución
Resumen
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.