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Revista mexicana de ciencias políticas y sociales

Print version ISSN 0185-1918


BIEHL, Andrés; LABARCA, José Tomás  and  VELA, Jacinta. Taxes without Taxpayers: The Invisibility of Taxes in Chile. Rev. mex. cienc. polít. soc [online]. 2019, vol.64, n.236, pp.49-82. ISSN 0185-1918.

This study documents the existing gap between tax structure and tax visibility using evidence from a nationally representative survey in Chile around the time of a contentious tax reform bill. Debates over taxation often assume that taxpayers know the scale and reach of their tax obligations and the benefits associated to paying taxes, which are crucial to the success of taxation as a tool for development. We tested the assumption of a well-informed taxpayer and find generalised opacity along with the stratification of both income and value-added taxes visibility. We end by discussing how tax visibility relates to taxpayers’ expectations of tax morality and redistribution.

Keywords : direct taxation; indirect taxation; Chile; personal income tax; vat.

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