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Listar Artículos por autor "Luna, Juan Pablo"
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Deflecting my burden, hindering redistribution: how elites influence tax legislation in Latin America
Bogliaccini, Juan Ariel; Luna, Juan Pablo (United Nations University, 2016)This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites’ political leverage to shape legislation via their capacity to influence political ...