IDEAS home Printed from https://ideas.repec.org/p/akh/wpaper/112.html
   My bibliography  Save this paper

El Impuesto a los Ingresos Brutos y Alternativas de Reforma

Author

Listed:
  • Alberto Porto
  • Marcelo Garriga
  • Walter Rosales

Abstract

No abstract is available for this item.

Suggested Citation

  • 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
    as

    Download full text from publisher

    File URL: https://www.depeco.econo.unlp.edu.ar/wp/wp-content/uploads/2017/09/doc112.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. Richard M. Bird, 2014. "A Better Local Business Tax: The BVT," IMFG Papers 18, University of Toronto, Institute on Municipal Finance and Governance.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alberto Porto & Marcelo Garriga & Walter Rosales, 2017. "El Impuesto a los Ingresos Brutos y Alternativas de Reforma," Department of Economics, Working Papers 112, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    2. 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.
    3. Alberto Porto, 2017. "Impuestos Subnacionales sobre la Producción. Aportes para la Discusión de la Reforma Tributaria," Department of Economics, Working Papers 113, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    4. Alberto Porto & Diego Fernández Felices & Jorge Puig, 2019. "Análisis de las tasas municipales en la Provincia de Buenos Aires," CEFIP, Working Papers 034, CEFIP, Universidad Nacional de La Plata.
    5. Hansen, Benjamin & Miller, Keaton & Weber, Caroline, 2022. "Vertical integration and production inefficiency in the presence of a gross receipts tax," Journal of Public Economics, Elsevier, vol. 212(C).
    6. Iswahyudi, Heru, 2020. "The problem of gross receipts taxes in Indonesia: Economic distortions and policy options," MPRA Paper 100617, University Library of Munich, Germany.
    7. Benjamin Hansen & Keaton Miller & Caroline Weber, 2017. "Getting into the Weeds of Tax Invariance," NBER Working Papers 23632, National Bureau of Economic Research, Inc.
    8. David Merriman, 2016. "What determines the level of local business property taxes?," Working Papers 16-2, Federal Reserve Bank of Boston.
    9. Elisabeth Gugl & George R. Zodrow, 2014. "The Efficiency of “Benefit-Related” Business Taxes," Working Papers 1406, Oxford University Centre for Business Taxation.
    10. Jonathan Rork & Laura Wheeler, 2010. "An Exploration of Various Corporate Tax Structures in Georgia: Some Effects of Moving from Three-Factor Apportionment of Corporate Income to a Gross Receipts Tax," Chapters, in: Sally Wallace (ed.), State and Local Fiscal Policy, chapter 6, Edward Elgar Publishing.
    11. Hilber, Christian A.L., 2010. "New housing supply and the dilution of social capital," Journal of Urban Economics, Elsevier, vol. 67(3), pages 419-437, May.
    12. Bommer, Rolf, 1995. "Environmental policy and industrial competitiveness: The pollution haven hypothesis reconsidered," Discussion Papers, Series II 262, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    13. Asmae AQZZOUZ & Michel DIMOU, 2022. "Tax mimicking in French counties," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 55, pages 113-132.
    14. Juan Tang & Fangming Qin, 2022. "Analyzing the impact of local government competition on green total factor productivity from the factor market distortion perspective: based on the three stage DEA model," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(12), pages 14298-14326, December.
    15. Theodore M. Crone, 1997. "Where have all the factory jobs gone - and why?," Business Review, Federal Reserve Bank of Philadelphia, issue May, pages 3-18.
    16. Teresa Garcia-Milà & Therese J. McGuire, 2001. "Tax incentives and the city," Economics Working Papers 631, Department of Economics and Business, Universitat Pompeu Fabra, revised Dec 2001.
    17. George R. Zodrow, 2019. "Intrajurisdictional Capitalization and the Incidence of the Property Tax," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 16, pages 489-522, World Scientific Publishing Co. Pte. Ltd..
    18. Hikaru Ogawa, 2010. "Fiscal Competition among Regional Governments - Tax Competition, Expenditure Competition and Externalities -," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 6(1), pages 1-30, February.
    19. Sturm, Daniel & Ulph, Alistair, 2002. "Environment, trade, political economy and imperfect information: a survey," Discussion Paper Series In Economics And Econometrics 0204, Economics Division, School of Social Sciences, University of Southampton.
    20. Jean-François Brun & Maria El Khdari, 2016. "The Incentive Effects of Conditional and Unconditional Transfers on Local Own Revenue Generation: Empirical Evidence from Moroccan Municipalities," CERDI Working papers halshs-01285021, HAL.

    More about this item

    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:akh:wpaper:112. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Laura Carella (email available below). General contact details of provider: https://edirc.repec.org/data/funlpar.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.