IDEAS home Printed from https://ideas.repec.org/a/uns/esteco/v31y2014i62p49-85.html
   My bibliography  Save this article

Impuesto a los ingresos brutos: "ave Fenix"de la estructura tributaria subnacional

Author

Listed:
  • Alberto Porto
  • Marcelo Garriga
  • Walter Rosales

Abstract

The tax structure includes two aspects: the composition of the public resources and the structure of the taxes in particular. In this paper both questions are studied for the own revenues of the Buenos Aires province. The composition has experienced a notable change throughout the time. Gross receipts taxes replaced the other provincial taxes, especially the property tax. The tax has had important changes along the time and exhibits nowadays a complex structure of tax-rates that is studied theoretical and empirically

Suggested Citation

  • Alberto Porto & Marcelo Garriga & Walter Rosales, 2014. "Impuesto a los ingresos brutos: "ave Fenix"de la estructura tributaria subnacional," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, vol. 31(62), pages 49-85, january-j.
    • Handle: RePEc:uns:esteco:v:31:y:2014:i:62:p:49-85
    as

    Download full text from publisher

    File URL: http://revistas.uns.edu.ar/ee/article/view/748/426
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Walter Cont & Diego Fernández Felices, 2016. "Multi-stage taxation by subnational governments: Tax incidence and Leviathan taxation," IIE, Working Papers 108, IIE, Universidad Nacional de La Plata.
    2. Walter Cont & Diego Fernández Felices, 2017. "Multi-stage Taxation by Subnational Governments: Welfare Effects," IIE, Working Papers 111, IIE, Universidad Nacional de La Plata.

    More about this item

    Keywords

    estructura tributaria; impuestos provinciales; ingresos brutos;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uns:esteco:v:31:y:2014:i:62:p:49-85. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Nelly A. José or the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/deunsar.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.