OECD Tax Policy Reviews: Chile 2022

This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems. Drawing primarily on OECD Revenue Statistics data prior to the COVID-19 pandemic, the report examines the level, composition and evolution of the tax burden in Chile and explores whether tax revenues in Chile are converging to the levels raised in other OECD countries. The report also outlines a possible tax-to-GDP trajectory in Chile over the coming decade if Chile were to follow the path of countries from when they had a similar level of economic development.