| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w6828 |
| 来源ID | Working Paper 6828 |
| Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic | |
| Eduardo M.R.A. Engel; Alexander Galetovic; Claudio E. Raddatz | |
| 发表日期 | 1998-12-01 |
| 出版年 | 1998 |
| 语种 | 英语 |
| 摘要 | This paper quantifies the direct impact of taxes on income distribution at the household level in Chile and estimates the distributional effect of several changes in the tax structure. We find that income distributions before and after taxes are very similar (Gini coefficients of 0.448 and 0.496, respectively). Moreover, radical modifications of the tax structure, such as raising the value added tax from 18 to 25% or substituting a 20% flat tax for the present progressive income tax affect the after-tax distribution only slightly. We present some arithmetic showing that the scope for direct income redistribution through progressivity of the tax system is rather limited. By contrast, for parameter values observed in Chile, and possibly in most developing countries, the targeting of expenditures and the level of the average tax rate are far more important determinants of income distribution after government transfers. Thus, a high-yield proportional tax can have a far bigger equalizing impact than a low-yield progressive tax. Moreover, a simple model shows that the optimal tax system is biased against progressive taxes and towards proportional taxes, with a bias that grows with the degree of inequality of pre-tax incomes. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w6828 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/564339 |
| 推荐引用方式 GB/T 7714 | Eduardo M.R.A. Engel,Alexander Galetovic,Claudio E. Raddatz. Taxes and Income Distribution in Chile: Some Unpleasant Redistributive Arithmetic. 1998. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w6828.pdf（1448KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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