Taxes without Taxpayers: The Invisibility of Taxes in Chile

Andrés Biehl, José Tomás Labarca, Jacinta Vela

Resumen


This study documents the existing gap between tax structure and tax visibility using evidence from a nationally representative survey in Chile around the time of a contentious tax reform bill. Debates over taxation often assume that taxpayers know the scale and reach of their tax obligations and the benefits associated to paying taxes, which are crucial to the success of taxation as a tool for development. We tested the assumption of a well-informed taxpayer and find generalised opacity along with the stratification of both income and value-added taxes visibility. We end by discussing how tax visibility relates to taxpayers’ expectations of tax morality and redistribution.

[We thank the Instituto de Políticas Públicas of the Pontificia Universidad Católica de Chile, in particular to Ignacio Irarrázaval and Francisca Alessandri, for access to the data set and comments during the seminar “Encuesta Bicentenario: Una radiografía al alma de Chile,” in January 2015. We would like to thank two anonymous reviewers and the editor of Revista Mexicana de Ciencias Políticas y Sociales for their helpful comments, and Germán Vera Concha and Jorge Atria for the lengthy discussions on these issues. The usual disclaimer applies.]

 


Palabras clave


impuestos directos; impuestos indirectos; Chile; impuesto sobre la renta personal; IVA

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DOI: http://dx.doi.org/10.22201/fcpys.2448492xe.2019.236.62883


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La Revista Mexicana de Ciencias Políticas y Sociales, Nueva Época (año LXIV, núm. 237, septiembre-diciembre de 2019, DOI: http://dx.doi.org/10.22201/fcpys.2448492xe.2019.237), es una publicación cuatrimestral, editada por la Facultad de Ciencias Políticas y Sociales de la Universidad Nacional Autónoma de México, Circuito Cultural Mario de la Cueva s/n, Ciudad Universitaria, C.P. 04510, Alcaldía Coyoacán, Ciudad de México. Editora responsable: Dra. Judit Bokser Misses-Liwerant. Certificado de Licitud de Título núm. 7642. Certificado de Licitud de Contenido núm. 5147. Reserva al Título en Derechos de Autor núm. 04-2008-121510460900-102. issn versión impresa: 0185-1918. Distribuido por la Dirección General de Fomento Editorial, Av. Imán núm. 5, Ciudad Universitaria, C.P. 04510, Alcaldía Coyoacán, Ciudad de México. Impresa en Offset Rebosán, S.A. de C.V., Av. Acueducto 115, Col. Huipulco Tlalpan, C.P. 14370, Ciudad de México

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