Indicadores de la política fiscal: Diseño y aplicaciones para Chile

Indicators of fiscal policy: Design and applications for Chile

“…The method employed here is different, since it makes use of dummy vari ables in order to allow for the changes brought about by the tax reforms (box 3). The estimations show that the recent tax reforms have affected primarily the level of fiscal revenue (which is reflected in the changes in the intercept of the equation), but not so much the progressivity of the system (measured by the income elasticity) or the tax collection periods (Martner, 1995). The tax elasticity obtained in the short term is greater than one, which shows that fis cal revenue is highly sensitive to economic cycles.…”

Devenir de la política de la desigualdad en Chile: de la dictadura al estallido de octubre

“…El incremento en la desigualdad económica deriva de las características de la política fiscal en dictadura. Para Martner (1996), las reformas realizadas en 1975 definieron los rasgos básicos del nivel y la composición de la carga tributaria, además de introducirse el Impuesto al Valor Agregado (iva) que se transformaría en el eje del sistema fiscal; mientras que la reforma de 1984 redujo el Impuesto Sobre la Renta restándole progresividad al sistema de impuestos sobre las personas y disminuyó también, los de las utilidades a las empresas.…”

Fiscal Policy and Equity: Estimation of the Progressivity and Redistributive Capacity of Taxes and Social Public Expenditure in the Andean Countries

“…(2) public consumption, wages and payment of pensions and survivors' pensions (AE); (3) sickness and unemployment insurance, family and children, housing and social emergency (CD) which, at a very low level, make it difficult for women and the socially-excluded groups to get a job but which, from a certain level onwards, act as a disincentive to labor supply, and (4) expenses in education, health, research and development, as well as physical investments (AB), which provide the highest positive impact (European Commission [2002]; Martner and Aldunate [2006]).…”

“…It is interesting to note that the NFPS of Venezuela and Colombia are among the highest in the subcontinent. As stressed by Martner and Aldunate [2006], the NFPS is a better descriptor of State structures resulting from privatization processes. Although these processes were extremely vigorous during this period, resulting in a significant reduction of the economic burden of public enterprises, the growth of strategic companies that remained entirely state-owned, particularly in the natural resources area, offset the initial reduction of the government's participation in economic activities.…”