Hechos estilizados de los impuestos sobre las transacciones financieras en América Latina: 1990-2012 by Miguel Pecho Trigueros published by CIAT (5/2013). “El objetivo principal de este trabajo ha sido repasar la experiencia de los países de América Latina en la aplicación de ITFs en el periodo 1990-2012, incluyendo no sólo a los que toman la forma de un IDB o un IDBA (como se han definido aquí) sino también aquellos que toman la forma de un ITV o un Impuesto de Timbres.”
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