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    Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees by Geli, Miriam, Giustiniani, Patricia

    Published 2016
    “…We analyze whether the application of current legislation complies with the principles of tax-paying capacity, equity and progressivity. In order to find a high-income parameter, we draw an analogy with the concept of poverty using the total basket of goods and services as unit of measurement for the cases proposed. …”
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