departmental public finances, departmental vertical imbalances and the proposal to levy a VAT surcharge and a retail sales tax for …, then includes calculations of the effective rates of the property and land tax and the industry and commerce tax …, estimating the municipal tax burden, the efficiency rate of tax collection, and the determinants of both. The paper concludes …

This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the … fiscal policies. The paper also analyzes the requirements for achieving revenues through a tax system that does not distort …

Institutional Capacity and Finance Sector within the framework of the project Tax Expenditures: Reducing Abuse and Increasing … Effectiveness. It tackles controversial questions regarding the interpretation, criteria, and estimation methodologies of tax … expenditures in the field of corporate income tax aimed at encouraging investment. It is intended to provide the basis for a …

A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to … the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175 …-called Kandir Law that modified the chief state tax ¿ on the circulation of merchandises and on communication and interstate and …

This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the … fiscal policies. The paper also analyzes the requirements for achieving revenues through a tax system that does not distort …

A tax reform process is now in course in Brazil. It started in 1995, when the President of the Republic presented to … the National Congress a proposal to amend the chapter on the tax system of the Brazilian Federal Constitution (PEC 175 …-called Kandir Law that modified the chief state tax ¿ on the circulation of merchandises and on communication and interstate and …

Institutional Capacity and Finance Sector within the framework of the project Tax Expenditures: Reducing Abuse and Increasing … Effectiveness. It tackles controversial questions regarding the interpretation, criteria, and estimation methodologies of tax … expenditures in the field of corporate income tax aimed at encouraging investment. It is intended to provide the basis for a …

This paper examines the effects of the expansion of the water network in urban shantytowns in Argentina. The authors …