A Proposal for Improving Personal Income Tax in Chile

Authors

DOI:

https://doi.org/10.11565/gesten.v6i1.139

Keywords:

taxation in Chile, Global Complementary Tax, IGC, taxes

Abstract

This article analyzes the redistributive effects of taxation in Chile and argues that the Global Complementary Tax (IGC) could collect more from higher-income regions. It proposes increasing the IGC, mainly for the group of higher-income taxpayers that benefited from the tax reduction policy applied in 2014.

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Published

2022-01-06

Issue

Vol. 6 No. 1 (2021)

Section

Paper

License

Copyright (c) 2022 GESTIÓN Y TENDENCIAS

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

A Proposal for Improving Personal Income Tax in Chile. (2022). GESTIÓN Y TENDENCIAS, 6(1), 8-12. https://doi.org/10.11565/gesten.v6i1.139

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