Main impact of Tax Reform in Chile

The purpose of this study is to analyze the tax reform and the tax change of the income tax, given that any reform to a tax system brings about distributional effects in society. Within the agenda of the newly assumed government, is tax reform as a measure to increase tax revenues, which aims to ac...

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Bibliographic Details
Main Authors:	Rojas Carrasco, Oscar Alfredo, Herrera Ciudad, Fernando Alejandro, González González, Albino Enzon
Format:	Online
Language:	Spanish English
Published:	Universidad Nacional de Misiones - Facultad de Ciencias Económicas 2019
Subjects:	Tax Reform; Law 600; Income Tax; Small Business. Reforma Tributaria; Ley 600; Impuesto a la Renta; Pequeña Empresa.
Online Access:	https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/318