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Response of tax credit claims to tax enforcement : evidence from a quasi-experiment in Chile

Agostini, Claudio; A. Martinez, Claudia - In: Fiscal studies : the journal of the Institute for … 35 (2014) 1, pp. 41-65

Persistent link: https://www.econbiz.de/10010354893

Tax Credits Response to Tax Enforcement : Evidence from a Quasi-Experiment in Chile

Agostini, Claudio A. - 2011

Diesel in Chile receives a different tax treatment depending on its use. If diesel is used in industrial activities the diesel tax paid can be used as a credit against VAT and if diesel is used in freight or public transportation (basically trucks and buses) a fraction of gasoline taxes paid can...

Persistent link: https://www.econbiz.de/10013118902

Firms response to tax enforcement through audits

Agostini, Claudio; Atal, Juan Pablo; Repetto, Andrea - 2018

Persistent link: https://www.econbiz.de/10011961270

Using small businesses for individual tax planning : evidence from special tax regimes in Chile

Agostini, Claudio; Engel, Eduardo; Repetto, Andrea; … - In: International tax and public finance 25 (2018) 6, pp. 1449-1489

Persistent link: https://www.econbiz.de/10012033576