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.
| Item Type: | MPRA Paper |
|---|---|
| Institution: | Servicio de Impuestos Internos |
| Original Title: | La Simplicidad de los Sistemas Tributarios: El Caso de Chile. |
| English Title: | Simplicity of the Tax Systems: The Chilean Case. (in Spanish) |
| 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 |
| Item ID: | 1586 |
| Depositing User: | Patricio Barra |
| Date Deposited: | 21 Feb 2007 |
| Last Modified: | 27 Sep 2019 18:58 |
| URI: | https://mpra.ub.uni-muenchen.de/id/eprint/1586 |
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