Externalidades tributarias verticales: Una estimacion empírica en impuestos sobre los consumos en Argentina
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| Formato: | Artículo científico |
| Lenguaje: | es |
| Publicado: |
Universidade de Santiago de Compostela
2015
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| _version_ | 1876452279593205760 |
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| author | Dario Alejandro Rossignolo |
| author_facet | Dario Alejandro Rossignolo |
| contents | Externalidades tributarias verticales: Una estimacion empírica en impuestos sobre los consumos en Argentina Dario Alejandro Rossignolo Estudios Territoriales tax base Tax policy federal government Federal tax organization in Argentina is defined by concurrent taxation as its main feature. As a result, the tax policy of one level of government affects the tax base of the other considering taxes on similar bases. Starting with the theoretical analysis that arises from the literature on the subject, this study proposes a way to check the reaction of the provincial Turnover Tax to changes in national Value Added Tax, considering effective tax rate. 2015 artículo científico 1697-6223 https://www.redalyc.org/articulo.oa?id=50443064003 es http://www.redalyc.org/revista.oa?id=504 Urban Public Economics Review application/pdf Universidade de Santiago de Compostela Urban Public Economics Review (España) Num.21 |
| format | Artículo científico |
| id | redalyc_50443064003 |
| institution | Redalyc |
| language | es |
| publishDate | 2015 |
| publisher | Universidade de Santiago de Compostela |
| spellingShingle | Externalidades tributarias verticales: Una estimacion empírica en impuestos sobre los consumos en Argentina Dario Alejandro Rossignolo Estudios Territoriales tax base Tax policy federal government Externalidades tributarias verticales: Una estimacion empírica en impuestos sobre los consumos en Argentina Dario Alejandro Rossignolo Estudios Territoriales tax base Tax policy federal government Federal tax organization in Argentina is defined by concurrent taxation as its main feature. As a result, the tax policy of one level of government affects the tax base of the other considering taxes on similar bases. Starting with the theoretical analysis that arises from the literature on the subject, this study proposes a way to check the reaction of the provincial Turnover Tax to changes in national Value Added Tax, considering effective tax rate. 2015 artículo científico 1697-6223 https://www.redalyc.org/articulo.oa?id=50443064003 es http://www.redalyc.org/revista.oa?id=504 Urban Public Economics Review application/pdf Universidade de Santiago de Compostela Urban Public Economics Review (España) Num.21 |
| title | Externalidades tributarias verticales: Una estimacion empírica en impuestos sobre los consumos en Argentina |
| topic | Estudios Territoriales tax base Tax policy federal government |
| url | https://www.redalyc.org/articulo.oa?id=50443064003 |