Taxation, digitalization of the economy and digital economy by Santiago Días de Sarralde published by CIAT (1/2019). “A classic expression of popular wisdom that applies to complex problems is contained in the saying ‘can’t see the forest for the…
Costs and outcomes of the tax administrations by Santiago Dias de Sarralde and Julio Alberto López published by CIAT (4/2018). “In order to collect 100 in internal taxes, we spend 1. Seventy four per cent of expenses involve salaries….
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)…