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 ...

This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are ...

This paper outlines a methodology to measure the efficiency of revenue collection by tax administrations. The proposed methodology is aimed in particular at developing countries that do not have enough disaggregated ...

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 ...

Value Added Tax (VAT) is one of the main sources of internal revenues in Peru and most countries in Latin America. Since the market in Peru shows a high heterogeneity in terms of fi rms’ size and their economic transactions, ...

The State needs financial resources to fulfill its mission in society, therefore, it is no coincidence that taxes in Latin America and particularly in Chile, are currently a topic of discussion in academic and political ...