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Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile
(Wiley, 2014)
Diesel in Chile receives a different tax treatment depending on its use. If diesel is used in
industrial activities the diesel tax paid can be used as a credit against VAT and if diesel is
used in freight or public ...
Distributional effects of eliminating the differential tax treatment of business and personal income in Chile
(Comisión Económica para América Latina y el Caribe, 2012)
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 ...
Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile.
Diesel in Chile receives different tax treatments depending on its use. If diesel is used in industrial activities, the diesel taxes paid can be fully used as a credit against VAT, but if it is used in freight or public ...
Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile
(John Wiley, 2014)
Diesel in Chile receives different tax treatments depending on its use. If diesel is used in industrial activities, the diesel taxes paid can be fully used as a credit against VAT, but if it is used in freight or public ...
A (in) eficácia do simples nacional enquanto ferramenta de incentivo ao crescimento das microempresas e empresas de pequeno porte no Brasil
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2017-07-11)
The purpose of this study was to analyze whether Simple Tax Act, a favored system of taxation for micro and small enterprises created by this Complementary Act 123/2006, is an effective tool in encouraging the growth of ...
Distributional effects of eliminating the differential tax treatment of business and personal income in Chile
(2012-12)
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 ...
On Tax Domicile in Tax Matters and the Condition of Not Been and Not FoundA Propósito del Domicilio Fiscal en Materia Tributaria y la Condición de No Hallado y No Habido
(Pontificia Universidad Católica del Perú, 2014)
A view from comparative tax law: Cryptocurrencies, transactions and taxable events. Tax treatment in Peru, problems and recommendationsPerspectivas del derecho fiscal comparado: Criptomonedas, transacciones y eventos impositivos. Tratamiento tributario en el Perú, problemas y recomendaciones
(Pontificia Universidad Católica del Perú, 2021)