TY - JOUR AU - Mardones, Cristián PY - 2016/04/14 Y2 - 2024/03/29 TI - Evaluating Tax Reforms in Chile with a CGE Model JF - Estudios de Economía JA - Estudios de economía VL - 37 IS - 2 SE - Articles DO - UR - https://estudiosdeeconomia.uchile.cl/index.php/EDE/article/view/40036 SP - 243-284 AB - This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on a recursive dynamic computable general equilibrium model that is calibrated with the input-output matrix 2003. For each scenario is considered a cut effective rate of value added tax and an increase in the richest quintile’s effective rate of income tax by 20% or 40% respectively. The results of the model are transferred to micro data to analyze the effects disaggregated. Finally, I conclude that cutting the VAT and raising income tax only would generate bounded improvements in poverty and income distribution. ER -