La denominada "Paradoja de la agricultura" consiste en que si bien se reconoce verbalmente la importancia del sector, en la practica se lo regla en terminos de prioridades de inversion y aun de discusion de sus problemas. En 1995 el Instituto Internacional de Investigaciones sobre Politicas...

This paper analyzes the role of fiscal incentives in developing countries and provides a theoretical evaluation of benefits and costs of certain taxes. It also reviews the most notable characteristics of tax incentives frequently granted in Latin America are revised. Special attention is paid to...