Even though a vast literature has addressed perceptions and beliefs on taxes, progressivity and redistribution, few studies have specifically studied the perceptions of economic elites in this regard. This group is relevant for its affluence and influence, and therefore elites’ ideas and preferences have a major impact on tax-policy configuration. This study analyses the perceptions of the economic elite on redistribution and progressivity in Chile. Based on in-depth interviews and historical documents, such notions are examined by mixing concrete evaluations of income tax and value-added tax (VAT) and more general attitudes towards the role of the tax system in economic development. Results show that redistribution is negatively evaluated, which coexists with a strong willingness to contribute to poverty relief through social initiatives outside the state. Additionally, progressivity is sidelined while highlighting growth, tax neutrality, and incentives to entrepreneurship as the main priorities of tax design. The historical analysis shows that although the Chilean tax regime has always been based on indirect taxes and levies on natural resources, neoliberal reforms and ideological renovation during the Pinochet dictatorship narrowed the general framework of tax ideas among business and political sectors and reversed progressive advances in inequality reduction and direct taxation that had been made during the previous decades.

尽管大量文献探讨了对税收、累进性和再分配的看法和信念，但很少有研究专门研究经济精英在这方面的看法。这个群体与其富裕程度和影响力相关，因此精英的想法和偏好对税收政策配置有重大影响。本研究分析了经济精英对智利再分配和累进性的看法。基于深入访谈和历史文献，结合对所得税和增值税 (VAT) 的具体评估以及对税收制度在经济发展中的作用的更一般态度，对这些概念进行了检验。结果显示再分配被负面评价，这与通过国家以外的社会倡议为扶贫做出贡献的强烈意愿并存。此外，累进性被搁置一边，同时强调增长、税收中性和激励创业是税收设计的主要优先事项。历史分析表明，虽然智利的税制一直以间接税和自然资源税为基础，但皮诺切特独裁时期的新自由主义改革和意识形态革新缩小了商界和政界税收观念的总体框架，并扭转了不平等的进步趋势过去几十年的减税和直接税。和激励创业作为税收设计的主要优先事项。历史分析表明，虽然智利的税制一直以间接税和自然资源税为基础，但皮诺切特独裁时期的新自由主义改革和意识形态革新缩小了商界和政界税收观念的总体框架，并扭转了不平等的进步趋势过去几十年的减税和直接税。和激励创业作为税收设计的主要优先事项。历史分析表明，虽然智利的税制一直以间接税和自然资源税为基础，但皮诺切特独裁时期的新自由主义改革和意识形态革新缩小了商界和政界税收观念的总体框架，并扭转了不平等的进步趋势过去几十年的减税和直接税。