This study aims at computing effective tax rates on consumption, household income, labour income and capital income for … a rising tendency in the tax burden on consumption and a falling tendency in the tax burden on household income. This …

greater reliance on consumption taxes has significant positive effects on growth in Latin American in general, although we …

also implies failure of the Atkinson-Stiglitz theorem (according to which, when preferences over consumption and leisure …

also implies failure of the Atkinson-Stiglitz theorem (according to which, when preferences over consumption and leisure …