CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency

Oscar Cetrángolo; Juan Carlos Gómez Sabaini

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CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency

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Cetrángolo, Oscar and Gómez Sabaini, Juan Carlos. "CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency". Taxation in Developing Countries: Six Case Studies and Policy Implications, edited by Roger Gordon, New York Chichester, West Sussex: Columbia University Press, 2010, pp. 62-108. https://doi.org/10.7312/gord14862-006

Cetrángolo, O. & Gómez Sabaini, J. (2010). CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency. In R. Gordon (Ed.), Taxation in Developing Countries: Six Case Studies and Policy Implications (pp. 62-108). New York Chichester, West Sussex: Columbia University Press. https://doi.org/10.7312/gord14862-006

Cetrángolo, O. and Gómez Sabaini, J. 2010. CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency. In: Gordon, R. ed. Taxation in Developing Countries: Six Case Studies and Policy Implications. New York Chichester, West Sussex: Columbia University Press, pp. 62-108. https://doi.org/10.7312/gord14862-006

Cetrángolo, Oscar and Gómez Sabaini, Juan Carlos. "CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency" In Taxation in Developing Countries: Six Case Studies and Policy Implications edited by Roger Gordon, 62-108. New York Chichester, West Sussex: Columbia University Press, 2010. https://doi.org/10.7312/gord14862-006

Cetrángolo O, Gómez Sabaini J. CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency. In: Gordon R (ed.) Taxation in Developing Countries: Six Case Studies and Policy Implications. New York Chichester, West Sussex: Columbia University Press; 2010. p.62-108. https://doi.org/10.7312/gord14862-006

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Chapters in this book

Frontmatter i
INITIATIVE FOR POLICY DIALOGUE AT COLUMBIA v
CONTENTS vii
ACKNOWLEDGMENTS ix
ACRONYMS xi
Introduction: Overview of Tax Policy in Developing Countries 1
CHAPTER 1. Development- Oriented Tax Policy 11
CHAPTER 2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries 37
CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency 62
CHAPTER 4. Tax System Reform in India 109
CHAPTER 5. History of Rus sian VAT 153
CHAPTER. 6 Tax Reform in Kenya: Policy and Administrative Issues 198
CHAPTER 7. Korea’s Tax System: A Growth- Oriented Choice 220
CHAPTER 8. Tax Structure and Tax Burden in Brazil: 1980– 2004 255
CONTRIBUTORS 295
INDEX 299

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https://doi.org/10.7312/gord14862-006

Chapters in this book

Frontmatter i
INITIATIVE FOR POLICY DIALOGUE AT COLUMBIA v
CONTENTS vii
ACKNOWLEDGMENTS ix
ACRONYMS xi
Introduction: Overview of Tax Policy in Developing Countries 1
CHAPTER 1. Development- Oriented Tax Policy 11
CHAPTER 2. Taxes and Development: Experiences of India vs. China, and Lessons for Other Developing Countries 37
CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency 62
CHAPTER 4. Tax System Reform in India 109
CHAPTER 5. History of Rus sian VAT 153
CHAPTER. 6 Tax Reform in Kenya: Policy and Administrative Issues 198
CHAPTER 7. Korea’s Tax System: A Growth- Oriented Choice 220
CHAPTER 8. Tax Structure and Tax Burden in Brazil: 1980– 2004 255
CONTRIBUTORS 295
INDEX 299

Columbia University Press

CHAPTER 3. Tax Policy in Argentina: Between Solvency and Emergency

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