Neural Networks and Rules-based Systems used to Find Rational and Scientific Correlations between being Here and Now with Afterlife Conditions
Neural Networks and Rules-based Systems used to Find Rational and
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This article verifies how the types of tax reform are related to income and how they are distributed over time and by jurisdiction. The analysis focused on the tax reforms that took place in Latin America between 1990 and 2004. The data came from a survey carried out by the Inter-American Development Bank (IDB) in 2006. A greater reform impetus was observed in the early 1990s., accompanying the re-democratization of the countries of the region. The most reformed taxes were value added tax and income tax. The countries that reformed the most were Argentina, Colombia, Costa Rica and Guatemala, while Bolivia, Chile, Dominican Republic, Panama and Paraguay had a more conservative profile. The study contributes to the formulation of tax policy and to academic research based on legislative changes and typology of tax reforms.
Aloisio Flavio Ferreira De Almeida. 2026. \u201cOpening the Black Box of Tax Reforms in Latin America\u201d. Global Journal of Human-Social Science - E: Economics GJHSS-E Volume 23 (GJHSS Volume 23 Issue E1): .
Crossref Journal DOI 10.17406/GJHSS
Print ISSN 0975-587X
e-ISSN 2249-460X
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Total Score: 102
Country: Brazil
Subject: Global Journal of Human-Social Science - E: Economics
Authors: Aloisio Flavio Ferreira De Almeida, Nelson Leitao Paes (PhD/Dr. count: 0)
View Count (all-time): 141
Total Views (Real + Logic): 1455
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Publish Date: 2026 01, Fri
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This article verifies how the types of tax reform are related to income and how they are distributed over time and by jurisdiction. The analysis focused on the tax reforms that took place in Latin America between 1990 and 2004. The data came from a survey carried out by the Inter-American Development Bank (IDB) in 2006. A greater reform impetus was observed in the early 1990s., accompanying the re-democratization of the countries of the region. The most reformed taxes were value added tax and income tax. The countries that reformed the most were Argentina, Colombia, Costa Rica and Guatemala, while Bolivia, Chile, Dominican Republic, Panama and Paraguay had a more conservative profile. The study contributes to the formulation of tax policy and to academic research based on legislative changes and typology of tax reforms.
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