Constitutions and comparative tax systems
Autor
Aucejo, Eva Andres
Masbernat, Patricio
Resumen
The purpose of this paper is to show the reader an international perspective on a comparative analysis of tax systems and constitutional systems, citing leading studies on constitutions and comparative tax-financial systems of Nordic, European and North American countries, to arrive at the analysis of constitutional systems, Latin American financial institutions, with emphasis on the paradigm of the new Chilean constitutional social law model, which includes the Chilean constitutional tax reform.
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