This paper summarises the policy implications of a growing debate about the connections between taxation and the quality of governance in developing countries. Taxation – or the absence of tax – impacts on the quality of governance through two main channels. The first relates is the degree...

Chile has an unsatisfactory distribution of household income and although its public expenditure (in health, education and housing) and its redistributive policy using direct transfers, have helped reduce poverty; they have not however reduced inequality strongly. The data shows that autonomous...

This paper quantifies the direct impact of taxes on income distribution at the household level in Chile and estimates the distributional effect of several changes in the tax structure. We find that income distributions before and after taxes are very similar (Gini coefficients of 0.488 and...

In this paper we obtain expressions for both the tax benefit of debt and the return on equity, when the company and the debt grow, under the non-integrated tax system prevailing in the USA. Then we develop the equivalent expressions under a totally integrated tax system. The main contribution of...

The conclusions regarding the evolution of inequality in countries or regions are frequently deduced from the variations experienced by the point estimations of the usual indicators, without considering the impact of sampling errors on the statistical significance of the changes detected. In...

In this paper, changes in the Spanish personal income distribution along the period 1973-2000 are studied using the parameter estimations of the Dagum model for the state and its autonomous communities. With this aim, in the first place, a theoretical approach to the parameters of Dagum model is...