La tributación sobre las altas rentas en América Latina por Juan Carlos Gómez Sabaíni y Darío Rossignolo (3/2014) publicado por CEPAL. “El objetivo de este trabajo es efectuar un análisis sobre la evolución de la recaudación del impuesto a la renta en América Latina, procurando relacionar las variaciones experimentadas en la presión tributaria con las variaciones en las bases imponibles y tasas impositivas acontecidas a lo largodel período analizado…”
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