🌎 “Diálogos” is a series of posts produced by the Latin American Tax Policy Forum (LATPF) that recommend free articles from recognized publications + articles on similar topics written by LatAm authors. The purpose of this series is to facilitate the exchange of tax policy ideas that can be relevant for Latin America as a region. To support our independent project, subscribe to LATPF here (https://latpf.org/subscription/).
📚 This week’s “Diálogos” recommends articles published in the V. 1, N. 194 issue of Crónica Tributaria, a Spanish tax journal edited by IEF. Instituto de Estudios Fiscales. Below each article we have added a recommendation of an article in our Curated Section (©️) written by a LatAm author about a similar topic.
✅ “¿Es eficaz la fiscalidad de la inversión en eficiencia energética de la vivienda?: reflexiones desde un análisis cualitativo de coste-beneficio”, by Zulema Calderón Corredor: https://bit.ly/3QUNvWz
©️ “Normas y políticas públicas destinadas al crecimiento de las energías renovables en Chile”, by Clemente Perez. Published in Revista de Derecho Ambiental by Universidade do Chile (2020): https://bit.ly/444bwlw
✅ “La lesión al derecho a la propiedad establecido en el Convenio Europeo de Derechos Humanos derivada de la limitación de efectos de las sentencias de inconstitucionalidad”, by María Luisa Gonzalez-Cuéllar Serrano and Enrique Ortiz Calle: https://bit.ly/4hWOhgM
©️ “Modulação dos Efeitos e Guerra Fiscal: Uma Análise da Jurisprudência do Supremo Tribunal Federal”, by Roberto Quiroga Mosquera and Amanda de Oliveira Valdo. Published in Revista Direito Tributário Atual by IBDT (2020): https://bit.ly/3QU3SCJ
✅ “Incentivos medioambientales e imposición indirecta: el ‘IVA verde'”, by José Manuel Macarro Osuna: https://bit.ly/4jc6Zlm
©️ “Tributação verde no Brasil e análise econômica do Direito entre a extrafiscalidade tributária e políticas fiscais para a proteção ambiental”, by Carolina P. Madureira, Sammira M. de Oliveira and Sinhara S. D. Dantas. Published in Revista Tributária e de Finanças Públicas by ABDT (2024): https://bit.ly/4hZ7WMW
✅ “El perfil de cumplimiento tributario en el Perú: puesta en marcha, desafíos y perspectivas”, by José Antonio Peña and Alan Augusto Peñaranda Iglesias: https://bit.ly/4hSu8Z2
©️ “La prevención de los delitos tributarios por intermedio de los programas de compliance: un enfoque desde la perspectiva Argentina”, by Rodrigo Ranz. Published in Revista Debates by Universidad de Buenos Aires (2021): https://bit.ly/4lgcOjO
✅ “La aplicación del Impuesto sobre el Valor Añadido sobre el servicio de venta de abonos de sillas y palcos para contemplar los desfiles procesionales a la luz de las resoluciones del Tribunal Económico-Administrativo Central”, by Juan de Dios R. Rascón: https://bit.ly/4hWr0eO
©️ “Repensando el impuesto al valor agregado”, by Marcelo Garriga. Published in Estudios Económicos by Universidad Nacional del Sur (2021): https://bit.ly/4jcn5eS
