This work evaluates the fiscal distributive policy (tax and transfer payments) of
Chile at the perspective of the Equality of Opportunities approach. Under this
criterion it is desirable to compensate people by the circumstances in that they
are born but it is necessary to allow the differences originated in the individual
effort. The main conclusion is that the, in the Chilean case, the application of
the equality of opportunities approach on the fiscal system leads to lower the
income marginal taxes rate and the worsening of the income distribution.
Keywords:
Igualdad de Oportunidades, Coste de eficiencia, Sistema Tributario, Distribución del Ingreso
ejecutivo, editor. (2016). Igualdad de oportunidades: una aplicación al sistema tributario chileno. Estudios De Economía, 32(1), pp. 69–96. Retrieved from https://estudiosdeeconomia.uchile.cl/index.php/EDE/article/view/40870
