Abstract

PORTO, Alberto; GARRIGA, Marcelo  and  ROSALES, Walter. Impuesto a los ingresos brutos: "Ave fénix" de la estructura tributaria subnacional. Estud. Econ. [online]. 2014, vol.31, n.62, pp. 49-85. ISSN 2525-1295.

The tax structure includes two aspects: the composition of the public resources and the structure of the taxes in particular. In this paper both questions are studied for the own revenues of the Buenos Aires province. The composition has experienced a notable change throughout the time. Gross receipts taxes replaced the other provincial taxes, especially the property tax. The tax has had important changes along the time and exhibits nowadays a complex structure of tax-rates that is studied theoretical and empirically.

Keywords : Tax Structure; Subnational Taxes; Gross Receipts Taxes.