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handle: 10902/14241
En este artículo se exponen los principales argumentos teóricos que avalan o rebaten la existencia de impuestos sobre la riqueza: su influencia sobre la equidad y la eficiencia es lo que, como siempre, acaba determinando su mantenimiento o no. Se contextualiza el tema en el ámbito internacional y se estudia la situación en España
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