The purpose of this study is to continue with the evaluation of the consolidated tax burden on a group of economic...
Tax Policy and Fiscal Federalism
TAX EXPENDITURES VS. FISCAL COSTS. INCOME TAX ALTERNATIVE ESTIMATES. THE NEED FOR A COMPLEMENTARY APPROACH – DECEMBER 2021
The exemption from Income Tax for registered employees under law 27,617 implies a reduction of ARS56.6 billion in...
TAX EXPENDITURES – METHODOLOGICAL ISSUES AND ANALYSIS OF 2021 BUDGET
Due to tax exemptions and promotional regimes, the Budget Law estimates that next year's tax expenditure will be...
TAX BURDEN ON PRODUCTIVE ACTIVITY. MAIN RESULTS
The purpose of this report is to evaluate the consolidated tax burden on the meatpacking, metal-mechanic, supermarket,...
TAX BURDEN ON PRODUCTIVE ACTIVITY – METHODOLOGY
The OPC is developing a project to analyze the tax burden on a set of economic activities at national, provincial, and...
Fiscal federalism in Argentina. Latest developments in historical perspective
A review of the country's fiscal federalism reveals the complexity of its parameters and the difficulties to establish...
Progress Status of the 2017 Fiscal Consensus – 2019 update
Con un comportamiento dispar por jurisdicciones, hubo avances en los tributos provinciales contemplados en el acuerdo de Consenso Fiscal 2017, de impacto dispar en la recaudación.
Methodology for calculating Tax Expenditure
La Oficina de Presupuesto del Congreso (OPC) propone una metodología para calcular y evaluar el gasto tributario, producto de regímenes impositivo particulares
FISCAL RELATIONS BETWEEN THE NATION AND THE PROVINCES Evolution from 1993 to date
The analysis of the fiscal relations of the Nation and the provinces between 1993 and 2018 reveals a significant...
Economic Analysis of Law 27,430. Tax Reform 2017
The tax reform provided for by Law 27,430 would have a lower effect on tax revenue in 2018 than officially estimated...
Progress Status of the 2017 Federal Fiscal Consensus
The Executive Branches of the Nation, of twenty-two provinces and of the Autonomous City of Buenos Aires (CABA) signed...