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Un Modelo para Analizar el Impuesto al Valor Agregado en Argentina


  • Osvaldo Schenone


The paper explores a situation in which the sales of the agricultural sector are excluded from the value added tax and, therefore, its acquisitions of inputs do not offer the possibility of fiscal credit. But the value added tax has an indirect incidence

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  • Osvaldo Schenone, 1982. "Un Modelo para Analizar el Impuesto al Valor Agregado en Argentina," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 19(58), pages 289-304.
  • Handle: RePEc:ioe:cuadec:v:19:y:1982:i:58:p:289-304

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    References listed on IDEAS

    1. John F. O. Bilson & Jacob A. Frenkel, 1979. "Dynamic Adjustment and the Demand for International Reserves," NBER Working Papers 0407, National Bureau of Economic Research, Inc.
    2. Maynard, Geoffrey & Bird, Graham, 1975. "International monetary issues and the developing countries: a survey," World Development, Elsevier, vol. 3(9), pages 609-631, September.
    3. Fuller, Wayne A. & Battese, George E., 1974. "Estimation of linear models with crossed-error structure," Journal of Econometrics, Elsevier, vol. 2(1), pages 67-78, May.
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