Este artículo calcula el efecto distributivo en los hogares de los impuestos vigentes en Chile. La distribución del ingreso antes y después de los impuestos es muy similar y los cambios drásticos de la estructura tributaria apenas afectan la distribución post-impuestos. Se muestra que el...

This paper quantifies the direct impact of taxes on income distribution at the household level in Chile and estimates the distributional effect of several changes in the tax structure. We find that income distributions before and after taxes are very similar (Gini coefficients of 0.448 and...

Public-private partnerships are used to procure public infrastructure. Despite involving private investors and concessionaires, they impact the public budget like traditional provision and create fiscal risks. This paper develops a conceptual framework to assess whether and how public-private...