%0 Journal Article
%T EVALUANDO REFORMAS TRIBUTARIAS EN CHILE CON UN MODELO CGE
%A Mardones Poblete
%A Cristian
%J Estudios de econom¨ªa
%D 2010
%I Scientific Electronic Library Online
%R 10.4067/S0718-52862010000200005
%X 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 added tax and an increase in the richest quintile 's effective rate of income tax by 20% or 40% respectively. the results of the model are transferred to micro data to analyze the effects disaggregated. finally, i conclude that cutting the wat and raising income tax only would generate bounded improvements inpoverty and income distribution.
%K tax reform
%K income inequality
%K cge
%K microsimulation.
%U http://www.scielo.cl/scielo.php?script=sci_abstract&pid=S0718-52862010000200005&lng=en&nrm=iso&tlng=en