Panorama fiscal de América Latina y el Caribe por Ricardo Martner y Andrea Podestá. Algunas reflexiones: “Importancia de fortalecer el ISR personal en la región para alcanzar un mayor impacto redistributivo en América Latina. Para ello: promover acciones para mejorar el cumprimiento tributario; otorgar a las rentas de capital un tratamiento similar al aplicado sobre las rentas provenientes del trabajo; reduzir los tratamientos preferenciales…”
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