Agostini, Claudio; Siravegna, Mariel C. - In: Revista de Analisis Economico – Economic Analysis Review 29 (2014) 2, pp. 25-46
The reform to capital market in Chile in 2001 enacted, among other things, a capital gain tax exemption for stocks highly traded in stock markets. The goals of the reform were mainly to increase participation, depth and liquidity in the local stock market. However, it is not clear what the...