La economÍa polÍtica de la reforma tributaria progresiva en Chile

Abstract

This article describes the Chilean tax system and analyzes the political context prevented regressive reforms to transform the system established during the dictatorship. Examines the formulation of tax policy after democratization and the strategies EMPLOYED by the governments of the center-left coalition for the passage of incremental reforms. Finally, it shows that the political atmosphere changed after the student protests of 2011 and 2012, which made possible the adoption of more progressive tax reform proposed by President Bachelet in 2014.