This document develops and discusses two alternative regimes recently incorporated by a tax reform, in order to calculate and declare the Tax on the Income Tax Law (LIR in Spanish) in Chile, the Regime of Attributed Income and the Regime of Partially Integrated Income.
The final outcome of counting with two tax regimes has received the critics from many sectors, given that a complex tax system was created or an attempt was merely made to the simplicity of the Chilean tax system. Simplicity is a critical requirement that a “good” tax system must comply, so as to avoid inefficiency, inequity, tax avoidance and high costs of paying taxes.
Yáñez Henríquez, J. (2016). Attributed income and partially integrated income. Revista De Estudios Tributarios, (15), pág. 123–164. Retrieved from https://rej.uchile.cl/index.php/RET/article/view/43243
