Chile:Technical Assistance Report—Assessment of Tax Expenditures and Corrective Taxes

Author: International Monetary Fund. Fiscal Affairs Dept.

Technical Assistance Report—Assessment of Tax Expenditures and Corrective Taxes

Volume/Issue: Volume 2020 Issue 305

Publication date: November 2020

ISBN: 9781513561684

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Economics- Macroeconomics , Taxation - General , ISCR , CR , excise tax , capital gain , taxable income , carbon tax , tax treatment , Te report , withholding tax , value-added tax , tax revenue , inheritance tax , Income , Personal income , Corporate income tax , Personal income tax , Value-added tax , Global , Europe

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Summary

In response to a request from Mr. Ignacio Briones Rojas, Minister of Finance of Chile, a remote mission was conducted by a joint team of staff from the International Monetary Fund (IMF) and the secretariat of the Organisation for Economic Co-operation and Development (OECD) during April – October 2020. The mission’s main purpose was to assist the Minister of Finance with technical support to review Chile’s tax expenditure methodology and its corrective excise taxes. The present report reflects the findings of the mission. This report was written jointly by the IMF and the OECD, with the IMF team leading the work assessing tax expenditures in the corporate income tax (CIT) and the analysis of excises, and the OECD team leading the work assessing tax expenditures in the personal income tax (PIT) and value added tax (VAT). A presentation of the main findings was given to the Minister of Finance on October 6, 2020. The report incorporates comments provided by the Ministry and the Chilean Revenue Administration.