Barra, Patricio (2006): La Simplicidad de los Sistemas Tributarios: El Caso de Chile. Unpublished.
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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.
| Item Type: | MPRA Paper |
|---|---|
| Institution: | Servicio de Impuestos Internos |
| Original Title: | La Simplicidad de los Sistemas Tributarios: El Caso de Chile. |
| Language: | Spanish |
| Keywords: | simplicidad tributaria; política tributaria; administración tributaria |
| Subjects: | H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General H - Public Economics > H1 - Structure and Scope of Government > H11 - Structure, Scope, and Performance of Government |
| ID Code: | 1586 |
| Deposited By: | Patricio Barra |
| Deposited On: | 21. Feb 2007 |
| Last Modified: | 07. Nov 2007 01:51 |
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