¿Es Eficiente el Sistema Tributario Chileno?
AbstractThe aim of this paper is to analyze the efficiency of the Chilean tax system. For analytical purposes we distinguish between the tax structure and the performance of the tax administration. The tax structure is relatively efficient. Consumption taxes acco
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Bibliographic InfoArticle provided by Instituto de Economía. Pontificia Universidad Católica de Chile. in its journal Cuadernos de Economía.
Volume (Year): 31 (1994)
Issue (Month): 94 ()
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