¿Quo vadis, administración tributaria? por Alberto Barreix, Martín Bès, Jerónimo Roca, Santiago Díaz de Sarralde, Raúl Zambrano publicado por CIAT (2023). Este trabajo analiza la evolución de las administraciones tributarias (AATT) en América Latina y el Caribe y sus…
Revisiting Personalized VAT: A Tool for Fiscal Consolidation with Equity by Alberto Barreix, Martín Bès, Oscar Fonseca, Maria Fonteñez, Dalmiro Morán, Emilio Pineda, Jerónimo Roca publicado por IDB (3/2022). As the COVID-19 pandemic ends, the large fiscal imbalances will…
Assuntos Fiscais
The Fiscal Impact of Trade Liberalization (Villela et al.)
The Fiscal Impact of Trade Liberalization by Luiz Villela, Jerónimo Roca and Alberto Barreix in the book Taxation and Latin American Integration by Vito Tanzi, Alberto Barreix and Luiz Villela (Editors) published by IADB (2008). “The tax systems of…
Fiscal policy and equity: estimation of the progressivity and redistributive capacity of taxes and social public expenditure in the Andrean Countries by Alberto Barreix, Luiz Villela and Jerónimo Roca published by IADB, Intal (2007). “This study summarizes the assessment…
Quo vadis impuesto a la renta? Hacia el IRPF-CD por Alberto Daniel Barreix, Jerónimo Roca and Fernando Velayos publicado por BID (11/2017). “…El tratamiento tributario final del individuo será el correspondiente al país de residencia y, por tanto, los movimientos…
Tax transparency by Alberto Barreix, Jerónimo Roca and Fernando Velayos with the collaboration of Karla Hernández published by CIAT (1/2017). “Why do we speak of an era of transparency? Because we are not only talking about a semantic change….
Equidad fiscal en Brasil, Chile, Paraguay y Uruguay by Claudio S. Dedecca, Fernando Rezende, José R. Afonso, Michael Jorratt, Manuel Alarcón y Jerónimo Roca, published by BID, IEF, Eurosocial Fiscalidad. El análisis del libro se basa en los resultados…