Progressive tax policies for companies in Ecuador: evidence in survival and collection

The aim of this research is to define progressive tax policies for companies in Ecuador. For this purpose, the survival of the companies is measured based on the incidence in the collection. To analyze the theoretical perspectives with the empirical results, two models were made that cover the deter...

• Autor principal: Varela, Marcelo (author)
• Otros Autores: Salazar Espinoza, Gustavo (author)
• Formato: article
• Lenguaje: spa
• Publicado: 2022
• Materias: Progressive fiscal policies; Survival of companies; Incidence in tax collection; Income tax caused; Bankruptcy risk of companies; Políticas fiscales progresivas; Supervivencia de las empresas; Incidencia en la recaudación; Impuesto a la renta causado; Riesgo de quiebre de las empresas
• Acceso en línea: https://estudioseconomicos.bce.fin.ec/index.php/RevistaCE/article/view/408