Rethinking the value added tax

The aim of this paper is to study the effects of the existence of reduced rates, zero-rate goods and VAT exemptions in Argentina on the prices of goods (effects on economic efficiency), the distributive impact and collection efficiency. The value added tax has become over time a key tribute to the A...

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Autor Principal: Garriga, Marcelo
Formato: Online
Idioma:spa
Publicado: EdiUNS 2021
Acceso en línea:https://revistas.uns.edu.ar/ee/article/view/2168
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