dc.creatorPiffano, Horacio Luis Pablo
dc.date2010-04
dc.date2010-06-02T03:00:00Z
dc.identifierhttp://sedici.unlp.edu.ar/handle/10915/3572
dc.identifierhttp://www.depeco.econo.unlp.edu.ar/doctrab/doc77_eng.pdf
dc.identifierissn:1853-3930
dc.descriptionThe paper analyzes tax burden on rural sector and its implication on property right of land. First, tax burden on land property and rural activities, and its incidence on land values are analyzed; next, the author tries to advance an economic foundation theory for evaluating a legal quantitative limit for the determination that judicial intervention had established, or may establish in the future, to define or differentiate tax burden as confiscatory and, therefore, violating property right.
dc.descriptionDepartamento de Economía
dc.formatapplication/pdf
dc.languageen
dc.rightshttp://creativecommons.org/licenses/by/3.0/
dc.rightsCreative Commons Attribution 3.0 Unported (CC BY 3.0)
dc.subjectCiencias Económicas
dc.subjectJEL: H2
dc.subjecteconomía
dc.subjectimpuesto
dc.subjectvalor económico
dc.subjecttaxation on rural sector; tax burden; land value; property right; confiscation
dc.titleTaxation on rural sector: tax burden, land value and property right
dc.typeArticulo
dc.typeDocumento de trabajo


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