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wwww.cepchile.cl CEP-CIEPLAN, 2013 Capítulo 3. impuestos indirectos en Chile: análisis y propuestas de reformas (TFi). Disponible en http://www.who.int/tobacco/global_report/2011/en/ Yáñez, José (2012). “Tributación de los combustibles”. Revista de Estudios Tributarios 5. Centro de Estudios Tributarios, Facultad de Economía y negocios, Universidad de Chile. _____ (2011a) “Tabaquismo y tributación”. Revista de Estudios Tributarios 3. Centro de Estudios Tributarios, Facultad de Economía y negocios, Universidad de Chile. _____ (2011b). “alcoholismo y tributación”. Revista de Estudios Tributarios 4. Centro de Estudios Tributarios, Facultad de Economía y negocios, Universidad de Chile. _____ (2010). “Obesidad, diabetes y tributación”. Revista de Estudios Tributarios 2. Centro de Estudios Tributarios, Facultad de Economía y negocios, Universidad de Chile. Zee, How<strong>el</strong>l (2005). “a new approach to Taxing Financial intermediation Services Under a Value – added Tax”. National Tax Journal 53(1). _____ (1998). “Revenue, Efficiency, and Equity aspects of Major Taxes in Chile: a Pr<strong>el</strong>iminary assessment”. Documento de Trabajo 42, Banco Central de Chile. 195
wwww.cepchile.cl CEP-CIEPLAN, 2013 Capítulo 4
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