This report on Chile is part of the OECD Tax Policy Reviews series. OECD Tax Policy Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems. By benchmarking the tax systems of countries and identifying tailored tax policy reform options, the main objective of the Reviews is to enhance the design of existing tax policies and to support the adoption and implementation of tax reforms.
The report examines the level, composition and evolution of the tax burden in Chile. In 2020, Chile’s Ministerio de Hacienda appointed a tax commission in part to evaluate the design of the tax system in Chile. As input to this work, the OECD was commissioned by the Ministerio de Hacienda to undertake an independent analysis on the level, composition and evolution of the tax burden in Chile. The analysis in the report is based upon pre-COVID-19 tax revenue data up to 2019.
The report was written by Sean Kennedy with input and under the supervision from Bert Brys from the OECD Centre for Tax Policy and Administration. The authors are grateful for the support received from the Chilean Ambassador to the OECD, Mr. Francisco Saffie Gatica, as well as from Javiera Suazo, Teresa Mira and Nicolás Bohme Olivera from the Ministerio de Hacienda, and Mr. Rodrigo Vergara, the President of the former Comisión Tributaria para el Crecimiento y la Equidad in Chile. The authors would like to acknowledge the contributions of other colleagues and stakeholders in Chile who participated in discussions and provided additional information in the drafting stage of the Review.
The authors would also like to thank colleagues from the OECD Centre for Tax Policy and Administration, in particular Gioia de Melo, Michelle Harding, Michael Stemmer and David Bradbury for their helpful input and feedback, as well as Natalie Lagorce and Carrie Tyler for their assistance with typesetting and communications.