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...

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...

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...

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...