Una Revisión de los Determinantes de la Estructura y el Recaudo Tributario : El Caso Latinoamericano Tras la Crisis de la Deuda Externa (A Revision to the Determinants of the Tax Structure and Collection: The Latin-American Case after the External Debt Crisis)

This paper examines the determinants that can explain the dynamic of structure and tax revenue from the political economy, taking the case of Latin American and the partially adopted reforms after the external debt crisis to show their pertinence, given that heterogeneity found within region's countries. Finally, to note the quantitative importance of the discussed factors, it presents a revision of empirical works, albeit focusing on those dealing with tax structure

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Year of publication:	2013
Authors:	Castañeda Rodríguez, Victor
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Internationale Staatsschulden \| International sovereign debt \| Lateinamerika \| Latin America

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Extent:	1 Online-Ressource (36 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Cuadernos de Economía, Vol. 31, No. 58, pp. 77-112, 2012 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 28, 2012 erstellt
Classification:	D78 - Positive Analysis of Policy-Making and Implementation ; H20 - Taxation, Subsidies, and Revenue. General ; H29 - Taxation, Subsidies, and Revenue. Other ; O54 - Latin America; Caribbean
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013086884