Fernando Peláez Longinotti

documento electrónico

Inglés

Documentos de Trabajo - CIAT

2021

41 p

1. Introduction 2. Incentives and benefits across the tax system 2.1. Tax instruments to channel incentives and benefits 2.2. Tax benefits on General Consumption Taxes 2.3. Tax Incentives on Corporate Income Taxes 3. Distribution of the Tax Expenditures by associated budget sector 3.1. Tax Benefits and Social Budgetary Sectors 3.2. Tax Incentives and Budgetary Sectors related to production