La paradoja de la progresividad en países de baja tributación : el impuesto a la renta en Guatemala
Year of publication: |
2010
|
---|---|
Authors: | Diaz de Sarralde, Santiago ; Garcimartín Alférez, Carlos ; Ruiz-Huerta Carbonell, Jesús |
Published in: |
Revista CEPAL. - Santiago, ISSN 0252-0257, ZDB-ID 1136582-1. - 2010, 102, p. 87-102
|
Subject: | Einkommensteuer | Income tax | Steuerreform | Tax reform | Umverteilung | Redistribution | Guatemala |
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