Browsing by Author "1c7e4883-8a13-4121-a29c-9a4cbd192fbb"
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Vergara Domínguez, Damián (Universidad de Chile, 2016-09)In 2013, the Chilean tax system was characterized by the presence of several special tax regimes for small businesses (STRs). Given system’s complexity, the particularities of the different STRs raised concerns about ...