This note presents estimates of marginal effective tax rates on capital income for Argentina, following the methodology developed by King and Fullerton (1984). It is shown that the tax system is relatively immune from inflation-induced distortions, and that contrary to many other countries, it does not have a bias towards debt-financing of investment. It is also shown that the major distortions to capital-goods investment decisions are generated by...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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1989/08/31
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Документ для внутреннего обсуждения
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IDP50
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1
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1
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2020/06/13
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Disclosed
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Marginal effective tax rates on capital income in Argentina
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personal income tax
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