La situación tributaria en América Latina: Raíces y hechos estilizados

This paper identifies the stylized facts that have characterized Latin American tax systems over the past two decades.Despite the heterogeneity among countries, the tax burden has increased in almost all cases, and the tax structure has, on average, become more concentrated mainly in Value Added Tax...

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Detalles Bibliográficos
Autores principales: Gómez Sabaíni, J. C., Morán, Dalmiro
Formato: Articulo
Lenguaje:Español
Publicado: 2016
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VAT
Acceso en línea:http://sedici.unlp.edu.ar/handle/10915/87299
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