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¿Sustituir ingresos brutos?

Author

Listed:
  • Héctor Nazareno

    (Universidad Nacional de Córdoba, Facultad de Ciencias Económicas (Argentina))

Abstract

El presente artículo constituye un recuerdo de la figura del Profesor Héctor Nazareno. Resulta ser un artículo de su propia pluma que elaborara como un aporte para el largo debate de política fiscal sobre un tema tan polémico como el impuesto a los ingresos brutos a nivel provincial. Su reciente partida nos hizo recordar este artículo de su firma, que continúa de actualidad, aún hoy en abril de 2024 pese a que data de abril de 1999. Esto es hace 25 años, pero hoy tiene plena vigencia. Su publicación, al mismo tiempo que constituye un homenaje a su trayectoria docente, resulta una contribución a las actuales controversias./ This article is a reminder of the figure of Professor Héctor Nazareno. It happens to be an article from his own pen that he wrote as a contribution to the long debate on fiscal policy on such a controversial issue as the gross income tax at the provincial level. His recent departure reminded us of this article of his signature, which is still current, even today in April 2024 despite the fact that it dates back to April 1999. This is 25 years ago, but it is still fully valid today. Its publication, at the same time that it is a tribute to his teaching career, is a contribution to the current controversies.

Suggested Citation

  • Héctor Nazareno, 2024. "¿Sustituir ingresos brutos?," Revista Actualidad Económica, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 34(112), pages 21-24, Ene-Abr.
    • Handle: RePEc:ief:revaec:v:34:y:2024:i:112:p:21-24
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    File URL: https://revistas.unc.edu.ar/index.php/acteconomica/article/view/45525/45487
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    More about this item

    Keywords

    Ingresos Brutos; política fiscal; Argentina;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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