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Tributación a Los Cigarrillos: Análisis y Propuestas

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Abstract
En Chile, al igual qiue en muchos países, los cigarrillos se encuentran entre los bienes con impuestos más altos, lo cual afecta significativamente el grado de competencia en la industria, la recaudación tributaria y también el consumo de cigarrillos y los efectos en la salud asociados a su consumo. Estos efectos dependen en forma importante del nivel y la estructura tributaria. En este estudio se analiza el esquema tributario que afecta a la industria de los cigarrillos en Chile, se provee evidencia empírica de algunos de sus efectos y se estiman los parámetros relevantes para posteriormente simular una curva de Laffer. Finalmente, a partir del análisis teórico y los resultados de las estimaciones para Chile, se propone un esquema alternativo de tributación más eficiente que el actual

Suggested Citation

  • Claudio Agostini, 2010. "Tributación a Los Cigarrillos: Análisis y Propuestas," ILADES-UAH Working Papers inv246, Universidad Alberto Hurtado/School of Economics and Business.
    • Handle: RePEc:ila:ilades:inv246
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    More about this item

    Keywords

    cigarrillos; impuestos específicos; impuestos ad valorem; tasa de traspaso tributario; curva de Laffer;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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