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Strengthening a fiscal pillar: the Uruguayan dual income tax

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  • Barreix, Alberto
  • Roca, Jerónimo

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  • Barreix, Alberto & Roca, Jerónimo, 2007. "Strengthening a fiscal pillar: the Uruguayan dual income tax," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    • Handle: RePEc:ecr:col070:11216
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    File URL: http://repositorio.cepal.org/handle/11362/11216
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    References listed on IDEAS

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    1. Boadway, Robin, 2005. "Income tax reform for a globalized world: The case for a dual income tax," Journal of Asian Economics, Elsevier, vol. 16(6), pages 910-927, December.
    2. Gómez Sabaini, Juan Carlos & Santiere, Juan José & Rossignolo, Darío, 2002. "La equidad distributiva y el sistema tributario: un análisis para el caso argentino," Gestión Pública 7271, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    3. Peter Lindert, 2004. "Social Spending and Economic Growth," Challenge, Taylor & Francis Journals, vol. 47(4), pages 6-16.
    4. Juan Gonzalo Zapata & Natalia Ariza F., 2005. "Eficiencia y equidad de la política tributaria y su relación con el gasto público en la comunidad Andina, el caso de Colombia," Coyuntura Social 12901, Fedesarrollo.
    5. Martin Feldstein, 2006. "The Effect of Taxes on Efficiency and Growth," NBER Working Papers 12201, National Bureau of Economic Research, Inc.
    6. Jiménez, Juan Pablo & Tromben, Varinia, 2006. "Fiscal policy and the commodities boom: the impact of higher prices for non-renewables in Latin America and the Caribbean," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
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    Cited by:

    1. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
    2. -, 2013. "Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 3101 edited by Eclac, September.
    3. Gómez Sabaini, Juan Carlos & Morán, Dalmiro, 2014. "Tax policy in Latin America: Assessment and guidelines for a second generation of reforms," Macroeconomía del Desarrollo 36806, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    4. John Adu Kwame & Eric Tutu Tchao & Kwasi Poku, 2013. "Integration of Tax Administration to Curb Import and Domestic Tax Evasions in Ghana," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(11), pages 87-100, November.
    5. John Adu Kwame & Eric Tutu Tchao & Kwasi Poku, 2013. "Integration of Tax Administration to Curb Import and Domestic Tax Evasions in Ghana," International Journal of Business and Social Research, LAR Center Press, vol. 3(11), pages 87-100, November.

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