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Distributional Incidence of the Gasoline Tax in Chile (Incidencia Distributiva del Impuesto a las Gasolinas en Chile) (Spanish)

Authors: Claudio A. Agostini; Johanna Jimenez;

Distributional Incidence of the Gasoline Tax in Chile (Incidencia Distributiva del Impuesto a las Gasolinas en Chile) (Spanish)

Abstract

This paper estimates the distributional incidence of gasoline taxes in Chile, using the V and VI Family Budget Surveys for this purpose. Tax incidence is estimated based on income and expenditures distribution to consider potential differences between transitory and permanent income. As a measure of tax progressivity the Suits Index is estimated and confidence intervals of the index are obtained using bootstrapping, allowing then to statistically compare changes in tax incidence due to changes in tax rates. The results show that gasolines taxes are moderately progressive in Chile with higher progressivity with respect to expenditures than income. Finally, the simulation of a 42% decreased in the tax rate as the one implemented in 2008 show consistently that its effects in terms of incidence is to reduce the progressivity of the gasoline tax.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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