Evaluando Reformas Tributarias en Chile Con Un Modelo Cge

Poblete, Cristián Alejandro Mardones

doi:10.4067/s0718-52862010000200005

Cited by 6 publications

(4 citation statements)

References 41 publications

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“…Some scholars have studied the redistribution effect of personal income tax based on general equilibrium. Poblete (2011) [30] found through a recursive dynamic computable general equilibrium model that increasing income tax has a limited impact on improving income distribution in Chile. Amir et al (2013) [1] found that scaling back the level of personal income tax lead to increased income inequality in Indonesia.…”

Section: Literature Reviewmentioning

confidence: 99%

Research on the Effect of Personal Income Tax Adjustment on Income Distribution Based on General Equilibrium

li,

zhang,

Chen

2024

Preprint

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Personal income tax is the most important tax type to regulate the distribution of residents' income in China, but how the redistributive effect of personal income tax is, the existing literature lacks an in-depth analysis based on general equilibrium. To study the impact of personal income tax on resident income distribution, this article constructs a Computable General Equilibrium (CGE) model of taxation and compiles Social Accounting Matrices (SAM) based on the four issues of China’s Input-output Table published in the past decade, and comprehensively measures and vertically compares the effect of personal income tax on resident income distribution from income effect and consumption effect. Research has found that: (1) levying personal income tax has narrowed the income gap among urban, rural, and national residents, indicating a progressive nature of taxation. Chinese Personal income tax taxpayers are mainly concentrated in high-income groups, which is the main reason for the progressive nature of Personal income tax. (2) Across time, the redistributive effect of the personal income tax increased period by period before the 2018 tax reform, and then weakened after the tax change. Finally, this article proposes policy recommendations to improve the personal income tax system and enhance the redistribution effect. The research conclusion provides reference significance for further reforming China’s tax system and improving the income distribution pattern. JEL Codes C68, D31. D63, H23, H25

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Section: Literature Reviewmentioning

confidence: 99%

Research on the Effect of Personal Income Tax Adjustment on Income Distribution Based on General Equilibrium

li,

zhang,

Chen

2024

Preprint

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“…El resto de las cuentas complementarias de la SAM regional para recrear el fl ujo circular de la renta se basan en asumir igual proporción de ellas que para las cuentas de la SAM chilena utilizada en Mardones (2010Mardones ( y 2011. Finalmente se procedió a realizar un balanceo de la SAM, para lograr igualdad de fi las y columnas en cada una de las cuentas.…”

Section: Calibración Del Modelounclassified

Estrategia de desarrollo Región del Bío-Bío. ¿Escogimos los sectores correctos?

Poblete

2015

HEM

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Utilizando un modelo de equilibrio general computable, con estructura tecnológica, sistemas de demanda, precios flexibles y sustitución neoclásica se calibra la economía de la región del Bío Bío con datos de la Matriz Insumo Producto regional. Luego, se simula un shock de incremento en la productividad para cada uno de los 24 sectores productivos que tiene el modelo. El objetivo es determinar si los sectores escogidos como prioritarios por la Agencia de Desarrollo Regional son los que generan los mayores impactos en el nivel de actividad y pago a factores productivos, dada la interdependencia sectorial de la economía. La conclusión del trabajo es algunos sectores si otros no. AbstractUsing a computable general equilibrium model with technological structure, demand systems, flexible pricing and substitution, is calibrated the economy to Bío Bío region with data from the regional input-output matrix. Then, is simulated a shock that increase the productivity for each of the 24 productive sectors that have the model. The objective is to determine if the selected sectors as priorities by the Regional Development Agency are those that generate the greatest impact on the level of activity and payment to factors of production, given the interdependence of the economy sector. The paper concludes that some sectors were chose rightly and others not.

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“…Most of the research on the effects of the Chilean government on income inequality has focused on taxation. For instance, Mardones (2010) employed a model of general equilibrium to demonstrate that a 20% reduction in the value-added tax (VAT) rate and a 40% increase in the income tax for households in the highest income quintile would produce only modest improvements in poverty and income distribution. Moreover, Engel, Galetovic, and Raddatz (1999) indicated that, between increasing the progressivity of a progressive tax in collection, such as the income tax, and increasing a regressive tax rate, such as VAT, the second option may end up being more beneficial to low-income sectors because the latter collects a greater proportion of income from higher-income households.…”

Section: Introductionmentioning

confidence: 99%

“…The paper's method and technique are complementary to the vast majority of literature on income distribution in Chile. The method is an additional perspective to the computable general equilibrium, partial equilibrium, and reduced-form models developed by Mardones (2010), Engel, Galetovic, and Raddatz (1999), and Urzua, Rodriguez, and Contreras (2014). The SAM organizes the flow of income at a meso-level, building a useful bridge between the macro and a more specific description of the institutions.…”

Section: Introductionmentioning

confidence: 99%

An analysis of the effect of fiscal expenditure on the income distribution of Chilean households

Garrido

Morales

2023

Preprint

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This study analyzes the effect of government spending on income distribution in Chile for 2016 using a multiplier model with the Social Accounting Matrix. The results indicate that increasing fiscal expenditure has a regressive effect on the income share of households in the richest quintile and widens the income gap between the two poorest quintiles and the third and fourth quintiles. When the effect of fiscal expenditure is measured by its nominal impact, households with the highest income receive approximately ten times more income than those with the lowest income. Thus, the regressivity of the income share of the richest households conceals an unequal distribution of the nominal income generated by the fiscal expenditure. Using counterfactual simulations, we suggested that fiscal expenditures could become more equalitarian through policies affecting the distribution of labor payments.

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Evaluando Reformas Tributarias en Chile Con Un Modelo Cge

Cited by 6 publications

References 41 publications

Research on the Effect of Personal Income Tax Adjustment on Income Distribution Based on General Equilibrium

Research on the Effect of Personal Income Tax Adjustment on Income Distribution Based on General Equilibrium

Estrategia de desarrollo Región del Bío-Bío. ¿Escogimos los sectores correctos?

An analysis of the effect of fiscal expenditure on the income distribution of Chilean households

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