Tax losses are a very important determining factor in taxable income. His lower tax income for the year has a significant impact on the fiscal result obtained, which can reduce or at any given not exist currently producing ...

This paper estimates the distributional effects that would result from eliminating the differential tax treatment of business and personal income in the Chilean tax system, as well as from the elimination of the main ...

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 ...

This paper uses data from individual income tax returns to explore the redistributive effect of personal income tax in Ecuador between 2007 and 2011. Following common practice in tax incidence analysis, we first compute ...

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 ...

This paper investigates income tax revenues response to tax rate changes taking into consideration that cash-cum-in-kind transfers are used as a redistributive package to the community. First, we show that when cash and ...

Health taxes are effective policy instruments to save lives, raise government revenues and improve equity. Health taxes, however, directly conflict with commercial actors' interests. Both pro-Tax health advocates and ...

OBJETIVOS GENERALES: Entre otros objetivos, el proceso enseñanza- aprendizaje de esta materia tiende, respecto de los alumnos, a lo siguiente: 1º) Desarrollo del juicio crítico. 2º) Comprensión del vocabulario técnico ...