The Brazil today is considered one of the countries that contain the highest tax burden in the world, however, continues to occupy the last positions in the ranking that measures the quality of services offered to the ...

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 is the first paper to estimate and model property tax evasion in Chile. Property size as reported to Chile’s national tax authority by homeowners is compared with estimates of property size obtained from a private ...

Brazil has adopted a severe fiscal austerity regime as a means of combating the economic crisis through Constitutional Amendment No. 95/2016. In order to provide other solutions to deal with the crisis, especially in the ...

Since Henry George (1839-1897) economists have been arguing that a tax on unimproved land is an ideal tax on efficiency grounds. Output taxes, on the other hand, have distortionary effects on the economy. This paper shows ...

In this monographic work will determine the taxes that tax Real Property in Ecuador, will be covered therefore those taxes existing within our legal system that tax real estate property, whether these national or sectional ...

In this paper, we ask whether progressive reforms are possible inconditions of right-wing politics and elite opposition. We studythe scope of a tax reform in the context of wealth concentration,socio-spatial segregation, ...