Results 11 to 20 of about 54 (50)

The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution

open access: yesPublic Budgeting &Finance, Volume 42, Issue 2, Page 221-254, Summer 2022., 2022
Abstract The paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax expenditures analyzed would increase revenue by €24,457 million (37.9% of the IRPF actual collection),
Julio López‐Laborda   +2 more
wiley   +1 more source

La sombra alargada del patrón: Gamonalismo y hábitos hacendatarios en Chimborazo tras la reforma agraria

open access: yesThe Journal of Latin American and Caribbean Anthropology, Volume 29, Issue 4, Page 352-363, December 2024.
Abstract This paper explores selective aspects of the historical processes of organization of the kichwa peasantry in the Andes of Ecuador. Based on the analysis of two representative cases of confrontation between peasants and landowners over access to land in the province of Chimborazo, it discusses the relevance of the concept of “gamonalismo” as ...
Víctor Bretón
wiley   +1 more source

Las medidas contra el fraude fiscal y el concurso de acreedores en la reforma de la Ley General Tributaria

open access: yes, 2013
Desde la aprobación de la Ley Concursal 22/2003 el concurso de acreedores ha suscitado un creciente interés por la doctrina tributarista española. Y ello porque el concurso produce importantes efectos sobre el crédito tributario y el procedimiento tributario de apremio.
openaire   +1 more source

Development of a sweetened beverage tax, Philippines. [PDF]

open access: yesBull World Health Organ, 2019
Onagan FCC, Ho BLC, Chua KKT.
europepmc   +1 more source

Adaptación y expectativas del sector empresarial en Boyacá (Business Sector Adaptation and Expectations in Boyacá, Colombia)

open access: yes, 2022
Preciado MP   +12 more
europepmc   +1 more source

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