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Los Métodos Para Medir La Evasión De Impuestos: Una Revisión

  • Hugo A. Macías Cardona
  • Luis Fernando Agudelo Henao
  • Mario Ricardo López Ramírez
Registered author(s):

    La presencia del déficit fiscal en Colombia, hace necesario que se estudien alternativas diferentes a la de controlar el gasto. Este trabajo hace un recorrido por las principales investigaciones que se han realizado en varias regiones del mundo, pero especialmente en América Latina, para identificar los métodos más precisos y accesibles, tanto para medir el nivel de evasión, como para conocer la estructura de la misma. De esta manera se pretende identificar herramientas para la construcción de propuestas alternativas, que conduzcan a disminuir y a controlar la evasión de impuestos nacionales.

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    File URL: http://www.eumed.net/cursecon/ecolat/co/08/chr.htm
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    Article provided by Grupo Eumed.net (Universidad de Málaga) in its journal Observatorio de la Economía Latinoamericana.

    Volume (Year): (2008)
    Issue (Month): 92 (february)
    Pages:

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    Handle: RePEc:erv:observ:y:2008:i:92:8
    Contact details of provider: Web page: http://www.eumed.net/cursecon/ecolat/

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    1. Rodrigo Cerda, 2003. "Impuestos Óptimos en Empresas," Documentos de Trabajo 251, Instituto de Economia. Pontificia Universidad Católica de Chile..
    2. Hernán Rincón & Jorge Ramos & Ignacio Lozano, 2004. "Crisis Fiscal Actual: Diagnóstico Y Recomendaciones," BORRADORES DE ECONOMIA 002244, BANCO DE LA REPÚBLICA.
    3. Baltasar Manzano & Jesús Ruiz, 2002. "Política Fiscal Óptima: el estado de la Cuestión," Documentos de Trabajo del ICAE 0212, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
    4. Eduardo Wiesner Durán, 2003. "Fiscal Federalism in Latin America: From Entitlements to Markets," IDB Publications (Books), Inter-American Development Bank, number 17278.
    5. Howell H. Zee & Vito Tanzi, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 27, International Monetary Fund.
    6. Ortega, Juan Ricardo & Piraquive, Gabriel Armando & Hernandez, Gustavo Adolfo & Soto, Carolina & Prada, Sergio & Ramirez, Juan Mauricio, 2000. "Incidencia fiscal de los incentivos tributarios
      [Fiscal Incidence of tax incentives]
      ," MPRA Paper 14016, University Library of Munich, Germany.
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