¿Es Eficiente el Sistema Tributario Chileno?
The aim of this paper is to analyze the efficiency of the Chilean tax system. For analytical purposes we distinguish between the tax structure and the performance of the tax administration. The tax structure is relatively efficient. Consumption taxes acco
Year of publication: |
1994
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Authors: | Serra, Pablo ; Toro, Juan |
Published in: |
Latin American Journal of Economics-formerly Cuadernos de Economía. - Instituto de Economía, ISSN 0717-6821. - Vol. 31.1994, 94, p. 423-448
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Publisher: |
Instituto de Economía |
Saved in:
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