Articulo
Response of tax credit claims to tax enforcement: Evidence from a quasi-experiment in Chile
FISCAL STUDIES
Registro en:
15110019
15110019
Autor
Agostini, C.
Martínez, C.
Institución
Resumen
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 transportation (basically trucks and bus FONDAP FONDAP