EVALUANDO REFORMAS TRIBUTARIAS EN CHILE CON UN MODELO CGE

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.