文章基本信息

标题：Fiscal Policy in Chile: Promoting Faustian Growth?
本地全文：下载
作者：Lopez, Ramon E.
期刊名称：Journal of Agribusiness
印刷版ISSN：0738-8950
出版年度：2011
出版社：Journal of Agribusiness
摘要：We show that the tax system in Chile is insufficient, inefficient and inequitable. Insufficient because it does not yield enough revenues for the state to promote human capital development and to face poverty in a more comprehensive way; inefficient because it is highly unbalanced causing most of the tax burden to be concentrated in very few taxes while neglecting the use of the least distortion-prone tax mechanisms available; inequitable because it forces the middle and low income groups to shoulder most of the tax burden while allowing the super rich to get away paying one of the lowest tax rates among middle income and advanced countries.