Building Tax Capacity in Developing Countries prepared by Juan Carlos Benitez, Mario Mansour, Miguel Pecho, and Charles Vellutini published by IMF (9/2023) Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of…
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…
Revisiting personal income tax in Latin America: Evolution and impact by Alberto Barreix, Juan Carlos Benítez and Miguel Pecho published by OECD (03/2017). “This study documents the process through which standard tax reliefs and tax allowances reduce the taxable…
