This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on … scenario is considered a cut effective rate of value added tax and an increase in the richest quintile's effective rate of … income tax by 20% or 40% respectively. The results of the model are transferred to micro data to analyze the effects …

direct taxes, the social benefits and contributions and, in this way, they confirm the estimations obtained by preceding …

and income distribution. -- tax reform ; income inequality ; CGE ; microsimulation …This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on … scenario is considered a cut effective rate of value added tax and an increase in the richest quintile's effective rate of …

and Gift Tax, considering the intricacies of its development as a State tax that has been partially granted to the … criticises the proposed legislative changes in the Spanish Inheritance and Gift Tax Law that do not eliminate all restrictions …

English Abstract: This paper describes the revenue-raising capacity and structure of the Spanish tax system, in … comparison with the economies of the European Union. Spain stands out for the low weight of its tax revenues in GDP relative to … the EU27 average. This lower weight of tax revenue is mainly a consequence of indirect taxes (VAT, excise duties and …

Union economies. Spain is notable for the persistently lower weight of its tax revenue relative to GDP compared with the EU …28 average. This lower tax revenue/GDP ratio is mainly due to indirect taxes (VAT, excise duties and environmental taxes …); Spain systematically has one of the lowest implicit tax rates relative to consumption in the EU28. Regarding the taxation of …

and income distribution. -- tax reform ; income inequality ; CGE ; microsimulation …This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on … scenario is considered a cut effective rate of value added tax and an increase in the richest quintile's effective rate of …

The microsimulation models simulate the tax-benefit system for a sample of individuals or households obtained from a … microeconomic survey. The results obtained for each household or individual will be used to consider the effects on the tax … collection and the distribution of the disposable income before changes in the tax-benefit system. In the present work …