Tesis para optar al grado de Magíster en Economía / In 2013, the Chilean tax system was characterized by the presence of several special
tax regimes for small businesses (STRs). Given system’s complexity, the particularities
of the different STRs raised concerns about their potential usage as tax avoidance channels
for high income taxpayers. This paper addresses that issue by asking if those regimes
were associated with a strategic tax planning decision at the individual level. Descriptive
statistics account for three stylized facts about STRs usage who suggest the existence of a
strategic behavior: STRs were massively used, were mainly used by high income taxpayers,
and usage made by high income taxpayers appeared to be part of a businesses portfolio.
After rationalizing the stylized facts with a simple analytic model, an econometric analysis
is carried out in order to provide formal evidence about strategic behaviors regarding STRs usage. Results confirm model’s predictions: after a reform that made a special STR
more restrictive, incomes from businesses subscribed to that STR reported at the individual
level decreased, and income from alternative sources increased, resulting in higher taxable
incomes given the more restrictive scenario for avoiding taxes. According to the model presented,
evidence support the existence of strategic behaviors regarding tax planning at the
individual level.
| Identifer | oai:union.ndltd.org:UCHILE/oai:repositorio.uchile.cl:2250/143987 |
| Date | 09 1900 |
| Creators | Vergara Domínguez, Damián |
| Contributors | Engel Goetz, Eduardo |
| Publisher | Universidad de Chile |
| Source Sets | Universidad de Chile |
| Language | English |
| Detected Language | English |
| Type | Tesis |
| Rights | Attribution-NonCommercial-NoDerivs 3.0 Chile, http://creativecommons.org/licenses/by-nc-nd/3.0/cl/ |
Page generated in 0.0021 seconds