IMF Staff Country Reports

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

November 19, 2020

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Chile: Technical Assistance Report—Assessment of Tax Expenditures and Corrective Taxes, (USA: International Monetary Fund, 2020) accessed November 8, 2024

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.

Subject: Corporate income tax, Income, National accounts, Personal income, Personal income tax, Taxes, Value-added tax

Keywords: Capital gain, Carbon tax, Corporate income tax, CR, Europe, Excise tax, Global, Income, Inheritance tax, ISCR, Personal income, Personal income tax, Tax revenue, Tax treatment, Taxable income, Te report, Value-added tax, Value-added tax, Withholding tax

Publication Details

  • Pages:

    137

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2020/305

  • Stock No:

    1CHLEA2020004

  • ISBN:

    9781513561684

  • ISSN:

    1934-7685

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