Munich Personal RePEc Archive

La Simplicidad de los Sistemas Tributarios: El Caso de Chile.

Barra, Patricio (2006): La Simplicidad de los Sistemas Tributarios: El Caso de Chile.

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Abstract

The objective of this paper is to evaluate the concept of the simplicity in a tax system. The analysis approaches the different scopes in which the tax simplicity is observed. For this purpose, the main aspects of the Chilean tax system are analyzed, by using indicators that try to define the concept in a quantitative frame. The analysis of the Chilean case is used to infer some implications that could also be valid in other Latin American tax systems.

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