Libro_Tributacion-para-el-desarrollo
Libro_Tributacion-para-el-desarrollo
Libro_Tributacion-para-el-desarrollo
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
wwww.cepchile.cl CEP-CIEPLAN, 2013<br />
Claudio agostini<br />
_______ (1999b).“Tax avoidance and the Deadweight loss of the income<br />
Tax”. Review of Economics and Statistics 81(4): 674-680.<br />
Garriga, Carlos (2003). “Optimal Fiscal Policy in Overlapping Generations<br />
Mod<strong>el</strong>s”. Working Paper 66, Florida State University.<br />
Garnaut Ross y anthony C. Ross (1983). Taxation of Mineral Rents. Oxford:<br />
Oxford University Press.<br />
Gauthier, Stéphane y Guy laroque (2009). “Se<strong>para</strong>bility and Public Finance”.<br />
Journal of Public Economics 93(11-12): 1168-1174.<br />
Golosov, Mikhail, narayana Kocherlakota y aleh Tsyvinski (2003). “Optimal<br />
indirect and Capital Taxation”. Review of Economic Studies 70: 569-587.<br />
Golosov, Mikhail, aleh Tsyvinski e iván Werning (2007). “new Dynamic Public<br />
Finance: a User’s Guide.” En D. acemoglu, K. Rogoff y M. Woodford (eds.),<br />
NBER Macroeconomics Annual 2006, volume 21 (317 – 388). nBER Books,<br />
national Bureau of Economic Research.<br />
Gordon, Roger (2011). “Commentary on Tax by Design: The Mirrlees Review”.<br />
Fiscal Studies 32(3): 395–414.<br />
_______ (1985). “Taxation of Corporate Capital income: Tax Revenues versus<br />
Tax Distorsions”. Quarterly Journal of Economics 100(1): 1-27.<br />
Gordon, Roger y Jeffrey Mackie – Mason (1994). “Why is There Corporate<br />
Taxation in a Small Open Economy? The Role of Transfer Pricing and income<br />
Shifting”. En M. F<strong>el</strong>dstein et al. (eds.), The Effects of Taxation in Multinational<br />
Corporations (pp. 67-94). Chicago: University of Chicago Press.<br />
Gordon, Roger y Jo<strong>el</strong> Slemrod (2000). “are ‘Real’ Responses to Taxes Simply<br />
income Shifting between Corporate and Personal Tax Bases?”. En J. Slemrod<br />
(ed.), Does Atlas Shrug ?: The Economics Consequences of Taxing the Rich.<br />
Cambridge: Harvard University Press.<br />
_______ (1988). “Do We Collect any Revenue from Taxing Capital income?”.<br />
En l. Summers (ed.), Tax Policy and the economy, volume 2 (pp.89-130).<br />
nBER Book national Bureau of Economic Research.<br />
Gottfried, Peter y Wolfgang Wiegard (1991). “Exemption versus Zero rating: a<br />
Hidden Problem of VaT”. Journal of Public Economics 46(3): 307-328.<br />
Grav<strong>el</strong>le, Jane (1999). “The Corporate income Tax: Economic issues and Policy<br />
Options”. En J. Slemrod (ed.), Tax Policy in the Real World (pp. 15-26).<br />
Cambridge: Cambridge University Press.<br />
Gruber, Jon y Emmanu<strong>el</strong> Saez (2002). “The Elasticity of Taxable income:<br />
Evidence and implications”. Journal of Publics Economics 84(1): 1-32.<br />
Hasset, Kevin a. y Kathryn newmark (2008). “Taxation and Business Behavior:<br />
a Review of the Recent literature”. En J.W Diamond y G.R Zodrow (eds.),<br />
Fundamental Tax Reform (pp. 191-214). Massachusetts: MiT Press.<br />
Heady, Christopher (2004). “Taxation Policy in low income Countries”. Wider<br />
Discussion Paper 81. OnU-WiDER.<br />
240