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Using small businesses for individual tax planning: evidence from special tax regimes in Chile

机译：利用小型企业进行个人税收筹划：智利特殊税收制度的证据

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Many countries have special tax regimes (STRs) for small businesses. Even though these regimes may reduce compliance costs, they increase the complexity of the tax system and can be used by high-income individuals to avoid taxes. This paper uses administrative data from Chile to analyze whether the use of STRs is associated with strategic tax planning at the individual level. A descriptive analysis of the data finds three stylized facts that, taken together, are consistent with strategic behavior: STRs are used frequently, they are used mainly by high-income taxpayers, and high-income taxpayers are more likely to hold a portfolio of businesses filing taxes under STRs. We rationalize these facts with a simple model of small business creation and tax planning and test the model’s predictions. We find that following a reform that made a particular STR more restrictive, reported individual incomes from businesses filing under that STR decreased between 10 and 15%, while income reported from alternative sources increased. Overall Taxable Income increased between 4 and 7%. This increase is explained by the more restrictive scenario for avoiding taxes through STRs, consistent with individuals using these regimes for tax planning.
机译：许多国家/地区针对小型企业设有特殊的税制（STR）。即使这些制度可以减少合规成本，但它们会增加税收系统的复杂性，并且高收入人士可以利用它们来避税。本文使用来自智利的行政数据来分析STR的使用是否与个人层面的战略税收计划相关联。对数据进行描述性分析后，发现了三个与战略行为相吻合的典型事实：STR频繁使用，主要由高收入纳税人使用，而高收入纳税人更可能持有业务组合根据STR报税。我们使用小型企业创建和税收筹划的简单模型来合理化这些事实，并测试模型的预测。我们发现，在进行一项改革后，对特定STR进行了更为严格的限制，根据该STR提交的企业报告的个人收入下降了10％至15％，而其他来源报告的收入却有所增长。整体应税收入增长了4％至7％。这种增加的解释是，限制性更强的方案通过STR避税，这与使用这些制度进行税收筹划的个人保持一致。

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