Libro_Tributacion-para-el-desarrollo

More documents

Recommendations

Info

wwww.cepchile.cl CEP-CIEPLAN, 2013 Capítulo 4. Una reforma eficiente y equitativa del impuesto al ingreso en Chile al ingreso del capital no son robustos a sus supuestos básicos. Por el contrario, ante supuestos un poco más realistas, los resultados muestran siempre un rol para el impuesto a los ingresos del capital. 235
wwww.cepchile.cl CEP-CIEPLAN, 2013 Claudio agostini Referencias bibliográficas agostini, Claudio a. (2007). “The impact of Corporate State Taxes on FDi location”. En Public Finance Review 35(3): 335-360. agostini, Claudio a. e ileana Jalile (2009). “Efectos de los impuestos Corporativos en la inversión Extranjera en américa latina”. Latin American Research Review 44(2): 84-108. agostini, Claudio a. y Carlos Budnevich (2010). “El Mercado de Valores Chileno: análisis y Propuestas en el Ámbito Tributario”. Estudios Públicos 118 (Otoño 2010): 179-227. agostini, Claudio a. y Philip H. Brown (2010). “local Distributional Effects of Government Cash Transfers in Chile”. Review of Income and Wealth 56 (2): 366-388. agostini, Claudio a., Philip Brown y Diana P. Góngora (2010). “Public Finance, Governance, and Cash Transfers in alleviating Poverty and inequality in Chile”. Public Budgeting and Finance 30 (2): 1-23. agostini, Claudio a., Claudia Martínez y Barbara Flores (2012). “Equidad Tributaria Horizontal en el impuesto al ingreso en Chile”. Revista CEPAL 108. _______ (2010). “Tax Exemptions in Chile’s income Tax”. Proceedings of the 103 rd annual Conference on Taxation, Chicago. agostini Claudio a., Marcela Perticará y Javiera Selman (2012). “Una propuesta de crédito tributario al ingreso para Chile”. Documento de investigación i-282 ilaDES-Georgetown University. aiyagari, Rao (1995). “Optimal Capital income Taxation with incomplete Markets, Borrowing Constraints, and Constant Discounting”. Journal of Political Economy 103 (6): 1158-1175. alm, James (1999). “What is an Optimal Tax System?”. J. Slemrod (ed.), Tax Policy in the real World (pp. 363-380). Cambridge: Cambridge University Press. alt, James (1983). “The Evolution of Tax Structures”. Public Choice 41(1): 181- 223. altshuler, Rosanne, Benjamin Harris y Eric Toder (2010). “Capital income Taxation and Progressivity in a Global Economy”. Tax Policy Center Working Paper – Urban institute and Brookings institution. Disponible en http:// www.taxpolicycenter.org/UploadedPDF/412093_progressivity_global.pdf. andreoni, James, Brian Erard y Jonathan Feinstein (1998). “Tax compliance”. Journal of Economic Literature 36 (2): 818-860. atkinson, anthony B. y Joseph E. Stiglitz (1976), “The Design of Tax Structure: Direct Versus indirect Taxation”. Journal of Public Economics 61 (1-2): 55-75. 236
Page 1 and 2:
wwww.cepchile.cl CEP-CIEPLAN, 2013
Page 3 and 4:
Page 5 and 6:
Page 7 and 8:
Page 9 and 10:
Page 11 and 12:
Page 13 and 14:
Page 15 and 16:
Page 17 and 18:
Page 19 and 20:
Page 21 and 22:
Page 23 and 24:
Page 25 and 26:
Page 27 and 28:
Page 29 and 30:
Page 31 and 32:
Page 33 and 34:
Page 35 and 36:
Page 37 and 38:
Page 39 and 40:
Page 41 and 42:
Page 43 and 44:
Page 45 and 46:
Page 47 and 48:
Page 49 and 50:
Page 51 and 52:
Page 53 and 54:
Page 55 and 56:
Page 57 and 58:
Page 59 and 60:
Page 61 and 62:
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
Page 69 and 70:
Page 71 and 72:
Page 73 and 74:
Page 75 and 76:
Page 77 and 78:
Page 79 and 80:
Page 81 and 82:
Page 83 and 84:
Page 85 and 86:
Page 87 and 88:
Page 89 and 90:
Page 91 and 92:
Page 93 and 94:
Page 95 and 96:
Page 97 and 98:
Page 99 and 100:
Page 101 and 102:
Page 103 and 104:
Page 105 and 106:
Page 107 and 108:
Page 109 and 110:
Page 111 and 112:
Page 113 and 114:
Page 115 and 116:
Page 117 and 118:
Page 119 and 120:
Page 121 and 122:
Page 123 and 124:
Page 125 and 126:
Page 127 and 128:
Page 129 and 130:
Page 131 and 132:
Page 133 and 134:
Page 135 and 136:
Page 137 and 138:
Page 139 and 140:
Page 141 and 142:
Page 143 and 144:
Page 145 and 146:
Page 147 and 148:
Page 149 and 150:
Page 151 and 152:
Page 153 and 154:
Page 155 and 156:
Page 157 and 158:
Page 159 and 160:
Page 161 and 162:
Page 163 and 164:
Page 165 and 166:
Page 167 and 168:
Page 169 and 170:
Page 171 and 172:
Page 173 and 174:
Page 175 and 176: wwww.cepchile.cl CEP-CIEPLAN, 2013
Page 225: wwww.cepchile.cl CEP-CIEPLAN, 2013
Page 239: wwww.cepchile.cl CEP-CIEPLAN, 2013
show all

Libro_Tributacion-para-el-desarrollo

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?