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.
Downloads
References
.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Those authors who have published with this journal, accept the following terms:
Authors will conserve their copyright and guarantee the magazine the right of first publication of their work, which will be simultaneously subject to the Creative Commons Attribution-NonCommercial-NoDerivative 4.0 International License that allows third parties to share the work as long as the author and first publication of this magazine are indicated.
Authors may adopt other non-exclusive license agreements to distribute the published version of the work (e.g., deposit it in an institutional telematic archive or publish it in a monographic volume) provided that the initial publication in this journal is indicated.
Authors are allowed and encouraged to disseminate their work through the Internet (e.g., in institutional telematic archives or on their website) before and during the submission process, which may lead to interesting exchanges and increase citations of the published work. (See The effect of open access)
