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Tax structure and tax evasion in Latin America
(ECLAC, 2012-02)
When studying tax issues in Latin America, along with any regional perspective, individual country differences must be taken into account. Despite this regional diversity, the tax systems of the vast majority of Latin ...
Social expenditure as a factor that promotes greater dependence on the vat. analysis of the colombian case
This paper, through a Colombian case study, suggests that the public social expenditure helps increase the contribution that indirect taxes such as VAT has on revenue, not only due to the fiscal effort its funding requires, ...
The Influence of Sales Tax Transparency and Political Trust on Brazilian Consumer Behaviour
(Univ Brasilia, Bus Adm Dept, 2020-01-01)
Objective: this study aimed to observe whether consumer behaviour is affected by sales tax transparency and political trust, considering the Theory of Planned Behavior model as the conceptual framework. Method: the research ...
Tax policy in Latin America: Assessment and guidelines for a second generation of reforms
(ECLAC, 2014-06)
In recent years, the countries of Latin America have introduced a series of reforms aimed at strengthening
and modernizing their tax systems. While the reforms are part of an ongoing process carried over from
earlier ...
Hyper-fortunes and superrich: why does wealth tax make sense
(Comisión Económica para América Latina y El Caribe, Chile, 2020)
This article proposes a model to estimate the wealth of the richest groups in society
and to design an efficient wealth tax system. For design and implementation
issues, it reviews comparative international experience ...
Efectos de la Reforma Tributaria en Costa Rica: Implementación del IVA
(2016)
La implementación del impuesto al valor agregado (IVA) en costa rica es necesario para aliviar las deterioradas finanzas públicas y mejorar fallos estructurales que posee el actual esquema del impuesto de ventas. El cambio ...