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El Impuesto a los Ingresos Brutos y Alternativas de Reforma

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  • Alberto Porto
  • Marcelo Garriga
  • Walter Rosales

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  • Alberto Porto & Marcelo Garriga & Walter Rosales, 2017. "El Impuesto a los Ingresos Brutos y Alternativas de Reforma," IIE, Working Papers 112, IIE, Universidad Nacional de La Plata.
    • Handle: RePEc:akh:wpaper:112
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    References listed on IDEAS

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    1. Testa, William A. & Mattoon, Richard H., 2007. "Is There a Role for Gross Receipts Taxation?," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 821-840, December.
    2. Pogue, Thomas F., 2007. "The Gross Receipts Tax: A New Approach to Business Taxation?," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 799-819, December.
    3. Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
    4. William H. Oakland & William A. Testa, 1996. "State-local business taxation and the benefits principle," Economic Perspectives, Federal Reserve Bank of Chicago, vol. 20(Jan), pages 2-19.
    5. Richard M. Bird & Enid Slack, 2014. "Local Taxes And Local Expenditures In Developing Countries: Strengthening The Wicksellian Connection," Public Administration & Development, Blackwell Publishing, vol. 34(5), pages 359-369, December.
    6. Richard M. Bird, 2011. "Subnational Taxation In Developing Countries: A Review Of The Literature," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 2(01), pages 139-161.
    7. Robert D. Ebel & LeAnn Luna & Matthew N. Murray, 2016. "State General Business Taxation One More Time: Cit, Grt, or Vat?," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(4), pages 739-762, December.
    8. Oates, Wallace E. & Schwab, Robert M., 1988. "Economic competition among jurisdictions: efficiency enhancing or distortion inducing?," Journal of Public Economics, Elsevier, vol. 35(3), pages 333-354, April.
    9. Alberto Porto, 2017. "Impuestos Subnacionales sobre la Producción. Aportes para la Discusión de la Reforma Tributaria," IIE, Working Papers 113, IIE, Universidad Nacional de La Plata.
    10. Richard M. Bird, 2014. "A Better Local Business Tax: The BVT," IMFG Papers 18, University of Toronto, Institute on Municipal Finance and Governance.
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    Cited by:

    1. Carolina Ines Pan, 2019. "Tax Avoidance in Buenos Aires: The Case of Ingresos Brutos," CID Working Papers 117a, Center for International Development at Harvard University.

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