Argentina and Brazil: fiscal harmonization and subnational sales taxation : State/provincial VAT versus state/provincial retail sales tax
In this paper the problem of “Dual Sales Taxation in a Federal Country” is discussed; and, particularly, “Sub-national VAT versus Provincial Retail Sales Tax” in “Federal/Provincial Sales Tax Coordination”, essentially thinking over two federations -Argentina and Brazil– with different institutional...
Guardado en:
| Autor principal: | Piffano, Horacio Luis Pablo |
|---|---|
| Formato: | Articulo Documento de trabajo |
| Lenguaje: | Inglés |
| Publicado: |
2007
|
| Materias: | |
| Acceso en línea: | http://sedici.unlp.edu.ar/handle/10915/3561 http://www.depeco.econo.unlp.edu.ar/doctrab/doc69_eng.pdf |
| Aporte de: |
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