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This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on a recursive dynamic computable general equilibrium model that is calibrated with the input-output matrix 2003. For each scenario is considered a cut effective rate of value...
Persistent link: https://www.econbiz.de/10010289460
En este trabajo se considera una población de contribuyentes heterogénea respecto de las características que, además de la renta, tienen incidencia fiscal. Realizada una partición finita de esa población en subpoblaciones homogéneas, se proponen distintas definiciones de progresividad...
Persistent link: https://www.econbiz.de/10005419011
This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on a recursive dynamic computable general equilibrium model that is calibrated with the input-output matrix 2003. For each scenario is considered a cut effective rate of value...
Persistent link: https://www.econbiz.de/10009959111
This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on a recursive dynamic computable general equilibrium model that is calibrated with the input-output matrix 2003. For each scenario is considered a cut effective rate of value...
Persistent link: https://www.econbiz.de/10009311056
In this article I review the current state of our knowledge of what factors account for labor income and wealth inequality among households. In particular, I stress that shocks to labor incomes suffice to generate observable differences between the wealth of the households. (Copyright:...
Persistent link: https://www.econbiz.de/10005736241
Spanish Abstract: En el marco de la reparación integral contemplada en la Ley de Víctimas, la Unidad de Restitución de Tierras crea el Programa Proyectos Productivos (PPP); su objetivo es garantizar la sostenibilidad del retorno de las víctimas del conflicto en Colombia, a partir de brindar...
Persistent link: https://www.econbiz.de/10012837133
Spanish Abstract: Con la implementación la Ley 1448 de 2011 se estableció que la restitución de tierras a los hogares que fueron víctimas del conflicto armado es responsabilidad de la Unidad Administrativa Especial de Gestión y Restitución de Tierras (URT). Entre varias estrategias...
Persistent link: https://www.econbiz.de/10012824597
Using the same model that Caballero-Urdiales {\it et al.} (2012) and Brito-Gaona and Iglesias (2017) applied to Latin-American countries, we extend their analysis to the European Union (EU) in order to analyze the determinants of private investment. Results show consistent evidence with three...
Persistent link: https://www.econbiz.de/10014494385
This paper looks for empirical evidence to show if a very interventionist government stimulates or not private investment in Latin America. Using the same model as Caballero-Urdiales y López-Gallardo (2012), we extend their analysis from five Latin-American countries to all Latin America. The...
Persistent link: https://www.econbiz.de/10011985524
l presente trabajo estudia los efectos de la reforma del IRPF en las instituciones de previsión social en la empresa, nalizando hasta qué punto el sistema fiscal discrimina entre ellas, y cómo han variado la carga/incentivos fiscales e cada una. Las figuras analizadas son los planes de...
Persistent link: https://www.econbiz.de/10005418970