Tax Reform in Argentina: Some necessary previous definitions by Bara, Ricardo

“…To sort the approach to the subject matter, the basic regulatory criteria in which any proposal of a new advisable tax system rests are set out, derived from the academic literature on Public Finance and the practical experience of other nations. …”
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The Carta Magna. Reflections on its meaning eight centuries later by Bara, Ricardo

“…Several of the most significant principles relate to tax matters. Taxation is a powerful source of influence on the life of the countries and the institutional changes they give rise to depend on how people in each historical moment understand how these interrelationships between economics and politics act. …”
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