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Paper · Uruguay

Consideraciones sobre un gravamen al 1% más rico de la población uruguaya

Two economists review the evidence on the wealth held by the richest 1%, estimate that a 1% tax on it could raise 0.75% to 1% of GDP (USD 600 to 800 million), and discuss evasion and a design built on the existing Impuesto al Patrimonio, concluding that the literature does not show such a proposal to be unviable.

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