Equivalent tax pressure (ETP) in Latin America and the Caribbean by Alberto Barreix and Santiago Dias de Sarralde published by CIAT (11/2017). “For this purpose, to the traditional tax pressure (the sum of tax revenues and public social contributions) we add obligatory private contributions (publicly regulated and whose payment is obligatory) and the resources available to the public sector resulting from natural resources and infrastructures (royalties, dividends and other public revenues, even though lacking the juridical nature of tax revenues)…”
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