Top Income Shares, Business Profits, and Effective Tax Rates in ContemporaryChile-Reference-Cited by-同舟云学术

Top Income Shares, Business Profits, and Effective Tax Rates in ContemporaryChile

Published:2015-04-10 Issue:S1 Volume:62 Page:S120-S144
ISSN:0034-6586
Container-title:Review of Income and Wealth
language:en
Short-container-title:Review of Income and Wealth

Author:

Fairfield Tasha¹,Jorratt De Luis Michel²

Affiliation:

1. London School of Economics

2. Servicio de Impuestos Internos de Chile

Funder

International Centre for Tax and Development (ICTD), Sussex, UK

Publisher

Wiley

Subject

Economics and Econometrics

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/roiw.12196

Reference38 articles.

1. AFIP “High‐Level Tax Agency Informant ” interview by T. Fairfield Buenos Aires Argentina July 21 2008.

2. Distributional Effects of Eliminating the Differential Tax Treatment of Business and personal Income in Chile;Agostini C.;Cepal Review,2012

3. Alvaredo F. “The Rich in Argentina over the Twentieth Century ” Working Paper 2007‐2 Paris School of Economics 2007.

4. Top Incomes: A Global Perspective 2010 Oxford University Press Oxford F. Alvaredo A. B. Atkinson T. Piketty The Rich in Argentina over the Twentieth Century 253 298

5. Alvaredo F.andJ.Londoño Vélez “High Incomes and Personal Taxation in a Developing Economy: Colombia 1993–2010 ” CEQ Working Paper No. 12 March2013.

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