Argentina is known for its tax system, that has various mechanisms to collect taxes in advance, causing large immobilizations in illiquid tax credits in most companies. The objective of this paper is to analyze the effects that these tax advances regimes would generate on the payment capacity...

This study describes the effects of heterodox fiscal and monetary policies pursued by Argentina, associated with existing populist governments since 2004. Argentina's fiscal policy was characterized by increased public expenditures and the tax burden. The further expansion of public expenditure...