Reflexiones Sobre La Teoría Y La Práctica Del Iva En Colombia
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- Christian R. Jaramillo & Jorge Tovar, 2007. "Reflexiones sobre la teoría y la práctica del IVA en Colombia," REVISTA DE ECONOMÍA DEL ROSARIO, UNIVERSIDAD DEL ROSARIO, December.
References listed on IDEAS
- Saez, Emmanuel, 2004.
"Direct or indirect tax instruments for redistribution: short-run versus long-run,"
Journal of Public Economics,
Elsevier, vol. 88(3-4), pages 503-518, March.
- Emmanuel Saez, 2002. "Direct or Indirect Tax Instruments for Redistribution: Short-run versus Long-run," NBER Working Papers 8833, National Bureau of Economic Research, Inc.
- Naito, Hisahiro, 1999. "Re-examination of uniform commodity taxes under a non-linear income tax system and its implication for production efficiency," Journal of Public Economics, Elsevier, vol. 71(2), pages 165-188, February.
- Alan J. Auerbach, 2006.
"The Choice Between Income and Consumption Taxes: A Primer,"
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12307, National Bureau of Economic Research, Inc.
- Auerbach, Alan J., 2006. "The Choice between Income and Consumption Taxes: A Primer," Berkeley Olin Program in Law & Economics, Working Paper Series qt9q85f6qz, Berkeley Olin Program in Law & Economics.
- Naito, Hisahiro, 2004.
"Endogenous human capital accumulation, comparative advantage and direct vs. indirect redistribution,"
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- Hisahiro Naito, 2003. "Endogenous Human Capital Accumulation, Comparative Advantage and Direct vs. Indirect Redistribution," ISER Discussion Paper 0590, Institute of Social and Economic Research, Osaka University.
- Hindriks, Jean & Myles, Gareth D., 2013. "Intermediate Public Economics," MIT Press Books, The MIT Press, edition 2, volume 1, number 0262018691, January.
- Christian R. Jaramillo H. & Jorge Tovar, 2007. "Incidencia Del Impuesto Al Valor Agregado Sobre Los Precios En Colombia," DOCUMENTOS CEDE 002830, UNIVERSIDAD DE LOS ANDES-CEDE.
More about this item
KeywordsImpuesto al valor agregado incidencia tributaria cascadas;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Statistical Simulation Methods: General
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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