Revisiting personal income tax in Latin America: Evolution and impact/2017 by Alberto Barreix, Juan Carlos Benítez and Miguel Pecho published by OECD (03/2017). “This study analyzes the process through which standard tax reliefs and tax allowances reduce the taxable base of Personal Income Tax (PIT) in Latin American countries by using the methodology developed in Taxing Wages in Latin America and the Caribbean 2016…”
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