Browsing by Subject "Taxation"

Now showing items 1-2 of 2

    • Hyper-fortunes and superrich: why does wealth tax make sense 
      López, Ramón E.; Sturla, Gino (Comisión Económica para América Latina y El Caribe, Chile, 2020)
      This article proposes a model to estimate the wealth of the richest groups in society and to design an efficient wealth tax system. For design and implementation issues, it reviews comparative international experience ...
    • Tributación en la economía digital: propuestas impulsadas por la OCDE y el impacto frente a los principios ... 
      Faúndez Ugalde, Antonio; Vidal Olivares, Álvaro; Olguín Romero, Alexander Nicolás; Molina Marisio, Felipe (Univ. Chile, Fac. Derecho, 2021)
      The purpose of this paper is to analyze the different proposals that have formulated by the OECD and the G-20 with the goal to establish a common fiscal criterion in the digital economy since 1997, at the Finnish Conference, ...