Purpose: This study carries out an ex - post evaluation of the Research and Development (R&D) Tax Incentive Law in Chile. Design/methodology/approach: A subset of data from the 9th Innovation Survey is chosen, specifically those that were available for the years 2013 and 2014. Then, differences...

Purpose: The purpose of this study is to evaluate the impact of research and development (R&D) subsidies and tax credits on the innovative processes of Chilean firms. Design/methodology/approach: Probit and tobit models for pseudo-panel with instrumental variables are estimated using data from...

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...