Vol.
21

64
1995

El impuesto territorial en Chile ¿descentraliza y desconcentra?

Antonio Daher

Resumen

Structural changes in the Chilean economy over the past years and its very heterogenous territorial impact are expressed in the State re-appraisal of 1990 that, updated in 1993, can verify that 56% of the national under appraisal is located in the Metropolitan Region, and one third of the country’s total under-appraisal is found in the East part of Santiago, thus making evident a quite unequal social and tax situation. The central thesis of article in which both the decentralizing effect of territorial tax -due do its contribution to municipal financing-, as well as its disconcerting effect -since it is redistributed among communities of diffening incomes and regions- are weakened by the existence of numerous implicit subsidies and tacit socio-territorial transfers associated to a tax base that is inert when met by the dissimilar economic dynamisms of the regions.

 

Texto completo: ] PDF [
Daher, A. (1995). El impuesto territorial en Chile ¿descentraliza y desconcentra?. Revista EURE - Revista De Estudios Urbano Regionales, 21(64).