loading...
- - -
América Latina Portal Europeo
REDIAL Red Europea de Información y Documentación sobre América Latina
CEISAL Consejo Europeo de Investigaciones Sociales de América Latina
Revista DELOS Desarrollo local sostenible

desiguALdades.net Working Paper Series

Revista DHIAL. Desarrollo Humano e Institucional en América Latina

Año: 2015 n. 82

Atria, Jorge. Elites, the Tax System and Inequality in Chile. Background and PerspectivesChile
inequality | Chilean tax system | elites | tax evasion and avoidance

Resumen

The tax and benefits system has little influence on redistributing income in Chile, making reduction of inequality more difficult due to insufficient tax collection, several exemptions and problems of evasion and avoidance. This work explores some of the main features of the Chilean tax system, particularly tax evasion and tax avoidance among the elite, because they contribute more (at least in absolute terms) with their tax payments, they also have the highest levels of information (or the resources to get it), and a greater interest in and more knowledge regarding the payment of taxes. This motivates for example the use of tax advisory services. In addition, the influence of economic groups permits the reproduction of a tax system with several regressive elements. A broader perspective is suggested, considering the role of institutions, discourses and everyday practices, in order to explore whether the Chilean tax system contributes reproducing a privileged position for the elite, with consequences on progressivity, and legitimizing a reductionist vision of taxes, that avoids considerations about social inequality.

Versión digital gratuita | Alemania Año de creación: 2011

Editor: desiguALdades.net. Research Network on Interdependent Inequalities in Latin America

Sirve para difundir los primeros resultados de los proyectos de investigación en curso, con el fin de fomentar el intercambio de ideas y el debate académico. La inclusión de un artículo en la desiguALdades.net no constituye una publicación y no se restringe la publicación posterior en cualquier otro lugar.

Sumarios de la revista

Ceisal Redial © REDIAL & CEISAL. Responsabilidad editorial: Araceli García Martín - AECID (Madrid, España),
Jussi Pakkasvirta - Ceisal (Helsinki, Finlandia).
Desarrollo web: Olivier Bertoncello Data Consulting    Alojamiento web: CCIN2P3