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wwww.cepchile.cl CEP-CIEPLAN, 2013 Capítulo 4. Una reforma eficiente y equitativa del impuesto al ingreso en Chile Heaps, Terry y John F. Helliwell (1985). “The Taxation of natural Resources”. En a. auerbach y M. Feldstein (eds.), Handbook of Public Economics Vol. I (pp. 421-472). north Holland: Elsevier. Hierro, luis a., Rosario Gómez-Álvarez y Pedro atienza (2012). “The Contribution of US Taxes and Social Transfers to income Redistribution”. Public Finance Review 40(3): 381-400. Hines, James R. (1996). “altered States: Taxes and the location of Foreign Direct investment in america”. American Economic Review 86(5): 1076-1094. Hubbard, R. Glenn y Kennneth l. Judd (1986). “liquidity Constraints, Fiscal Policy and Consumption”. Brookings Papers on Economic Activity 1: 1-51. Jacquet, laurence, Etienne lehmann y Bruno Van der linden (2010). “Optimal Redistributive Taxation with both Extensive and intensive Responses”. CESifo Working Paper Series 3308. Jorrat, Michel (2012). “Gasto tributario y evasión tributaria en Chile: evaluación y propuestas”. En J. P. arellano y V. Corbo (eds.), Tributación para el desarrollo. Santiago: CEP-CiEPlan. _______ (2009). “la tributación directa en Chile: equidad y desafíos”. CEPal, Serie Macroeconomía para el Desarrollo 92. Disponible en http://www.eclac. cl/publicaciones/xml/9/37319/serie_md_92.pdf. Johnson, Paul y Gareth Myles (2011). “The Mirrlees Review”. Fiscal Studies 32(3): 319–329. Karoly, lynn a. (1994). Trends in income inequality: the impact of, and implications for Tax Policy. En J. Slemrod (ed.), Tax Progressivity and Income Inequality (pp. 95-129). new York: Cambridge University Press. Kaplow, louis (2006).”On the Desirability of Commodity Taxation even when income Taxation is not Optimal”. Journal of Public Economics 90(6-7): 1251-1262. _______ (1999). “How Tax Complexity and Enforcement affect the Equity and Efficiency of the income Tax”. En J. Slemrod (ed.), Tax Policy in the Real World (pp. 381-398). Cambridge: Cambridge University Press. _______ (1994). “Taxation and Risk Taking: a General Equilibrium Perspective”. National Tax Journal 47(4): 789-798. Keen, Michael y Stephen Smith (2006). “VaT Fraud and Evasion: What do we Know and What Can be Done?” National Tax Journal 59(4): 861-887. Keppler, Steven y Daniel nagin (1989). “The anatomy of Tax Evasion”. Journal of Law and Economics 51(1): 1-24. Keuschnigg, C. (2011). “The Design of Capital income Taxation: Reflections on the Mirrlees Review”. Fiscal Studies 32(3). Kleven, H. J., M. B. Knudsen, C. T. Kreiner, S. Pedersen, y E. Saez (2011). “Unwilling or Unable to Cheat: Evidence from a Tax audit Experiment in Denmark”. Econometrica 79(3). 241
wwww.cepchile.cl CEP-CIEPLAN, 2013 Claudio agostini Konishi, Hideo (1995). “a Pareto improving Commodity Tax Reform under a Smooth non linear income Tax”. Journal of Public Economics 56(3): 413- 446. Kopczuk, Wojciech (2005). “Tax Bases, Tax Rates and the Elasticity of Reported income”. Journal of Public Economics 89(11-12): 2093-2119. _______ (2001). “Redistribution when avoidance Behavior is Heterogeneous”. En Journal of Public Economics 81(1): 51-71. laroque, Guy (2005). “indirect Taxation is Superfluous under Separability and Taste Homogeneity: a Simple Proof”. Economics Letters 87(1): 141-144. lund, Diderik (2000). “imperfect loss Offset and the after-Tax Expected Rate of Return to Equity, with an aplication to Rent Taxation”. Memorandum 13, University of Oslo. _______ (2005). “an analytical Model of Required Rates of Return to Equity under Taxation with imperfect loss Offset”. Working Paper, Memorandum 13, Departments of Economics. University of Oslo. Disponible en http:// www.econstor.eu/bitstream/10419/63180/1/487190726.pdf. _______ (2009). “Rent Taxation for nonrenewable Resources”. Annual Review of Resource Economics 1(1). Meade, James E. (1978). The Structure and Reform of Direct Taxation. Report of a Committee chaired by Professor J.E. Meade. london: George allen & Unwin. Metcalf, Gilbert E. (1999). “a Distributional analysis of an Environmental Tax Shift”. National Tax Journal 52(4): 655-682. Mirrlees, James a. (1990). “Taxing Uncertain incomes”. Oxford Economic Papers 42(1): 34-45. _______ (1976). “Optimal Tax Theory: a Synthesis”. Journal of Public Economics 6(4): 327-358. _______ (1971). “an Exploration in the Theory of Optimal income Taxation”. Review of Economic Studies 38(2): 175-208. Mirrlees, James a., Stuart adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles y James Poterba (eds.) (2010). Dimensions of Tax Design: The Mirrlees Review. Oxford: Oxford University Press. Musgrave, Richard (1990). “Reaching the Hard-to Tax. income Taxation of the Hard-to-Tax Groups”. En R.M. Bird y O. Oldman (eds.), Taxation in Developing Countries (pp. 297-309). Baltimore: John Hopkins University Press. naito, Hisahiro (1999). “Re-examination of Uniform Commodity Taxes under a non-linear income Tax System and its implications for Production Efficiency.” Journal of Public Economics 71(2): 165-188. 242
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