Taxes without taxpayers: the invisibility of taxes in Chile

Abstract: 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

Angaben zum Objekt

• Weitere Titel: Impuestos sin contribuyentes: la invisibilidad de los impuestos en Chile
• Standort: Deutsche Nationalbibliothek Frankfurt am Main
• Umfang: Online-Ressource
• Sprache: Englisch
• Anmerkungen: Veröffentlichungsversion ; begutachtet (peer reviewed) ; In: Revista Mexicana de Ciencias Políticas y Sociales ; 64 (2019) 236 ; 49-82

Klassifikation und Themen

• Klassifikation: Wirtschaft

Beteiligte, Orts- und Zeitangaben

• Ereignis: Veröffentlichung
• (wo): Mannheim
• (wann): 2019
• Urheber: Biehl, Andrés ; Labarca, José Tomás ; Vela, Jacinta

Weitere Informationen

• DOI: /10.22201/fcpys.2448492xe.2019.236.6288
• URN: urn:nbn:de:0168-ssoar-62467-8
• Rechteinformation: Open Access; Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Letzte Aktualisierung: 25.03.2025, 13:44 MEZ