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    State and indirect taxes in Chile and Latin America: analysis of the period 2000 - 2011 by Ganga Contreras, Francisco, Cabello Herrera, Ximena, Piñones Santana, M. Angélica

    Published 2013
    “…In summary we concluded that Chile has made progress in tax revenue, but has failed to eradicate poverty and reduce the economic and social gap that becomes increasingly questioned, probably one of the main causes is the value added tax (VAT). …”
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