Fischer y Cía. has created this website in order to support understanding and debate on these changes to the Chilean tax system. This is general information. Therefore, it is not necessarily complete or exact. It is also continually updated and corrected. We invite you to collaborate with this initiative by sending comments or documentation to comunicaciones@fycom.cl
April 7, 2026
En teoría económica, la pregunta relevante no es quién paga el impuesto en el papel, sino quién termina soportándolo en la práctica. “Los impuestos no los paga quien determina la ley, su incidencia depende de las elasticidades de oferta y demanda”.
El Mercurio
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