Replace the gross receipts tax?
Keywords:
Gross Income Tax, Fiscal Policy, ArgentinaAbstract
This article is a reminder of the figure of Professor Héctor Nazareno. It happens to be an article from his own pen that he wrote as a contribution to the long debate on fiscal policy on such a controversial issue as the gross income tax at the provincial level. His recent departure reminded us of this article of his signature, which is still current, even today in April 2024 despite the fact that it dates back to April 1999. This is 25 years ago, but it is still fully valid today. Its publication, at the same time that it is a tribute to his teaching career, is a contribution to the current controversies.
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