{"id":177,"date":"2011-09-12T13:30:45","date_gmt":"2011-09-12T13:30:45","guid":{"rendered":"http:\/\/taxjustice.somo.nl\/?page_id=177"},"modified":"2015-08-06T11:33:06","modified_gmt":"2015-08-06T09:33:06","slug":"referencias","status":"publish","type":"page","link":"https:\/\/taxjusticetoolkit.org\/es\/por-que-preocuparse-por-los-impuestos\/referencias\/","title":{"rendered":"Referencias"},"content":{"rendered":"
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    \n
  1. ActionAid y Education International, Toolkit on Education Financing, 2009.
    \nhttp:\/\/www.actionaid.org\/sites\/files\/actionaid\/ei-aa-gce_toolkit1.pdf <\/a><\/li>\n
  2. Informaci\u00f3n de Rebecca Dottey, Christian Aid Ghana, and from www.panos.org.uk\/?lid=30199<\/li>\n
  3. ActionAid y Education International, Toolkit on Education Financing, 2009. http:\/\/www.actionaid.org\/sites\/files\/actionaid\/ei-aa-gce_toolkit1.pdf<\/a><\/li>\n
  4. Fuente: Christian Aid, The Benefits of Foreign Investment: Is Foreign Investment in Bolivia\u2019s Oil and Gas Delivering?, 2007.<\/li>\n
  5. A Waris, M Kohonen, J Ranguma and A Mosioma, Taxation and State Building in Kenya: Enhancing Revenue Capacity to Advance Human Welfare, Tax Justice Network Africa (TJN-A)\/Tax Justice Network International Secretariat (TJN-IS), 2009.<\/li>\n
  6. Investigaci\u00f3n citada en African Tax Justice Spotlight, n\u00famero 4, diciembre 2010, Nairobi: Tax Justice Network Africa.<\/li>\n
  7. Tomado de Freedom from Debt Coalition (FDC), Citizens\u2019 Review of the Tax System, 1994.<\/li>\n
  8. Bangladesh: Equity BD, \u2018Taxation in Bangladesh\u2019, presentaci\u00f3n ante la Conferencia Regional de la Red de Justicia Fiscal Asia, Manila, agosto 2010; Ghana: con base en datos fiscales para 2009 del Ministerio de Finanzas de Ghana, de enero a diciembre; promedio para pa\u00edses desarrollados basado en cifras de la OCDE (www.oecd-ilibrary.org\/taxation\/total-tax-revenue_20758510-table2<\/a>).<\/li>\n
  9. V\u00e9ase FDC, Citizens\u2019 Review of the Tax System, 1994, p6.<\/li>\n
  10. www.christianaid.org.uk\/pressoffice\/pressreleases\/march2010\/sierra-leonean-citizens-slam-impact-of-new-tax-on-development.aspx<\/a><\/li>\n
  11. Fuente: INESC, Reforma Tribut\u00e1ria Desmonta o Financiamiento das Pol\u00edticas Sociais, Nota t\u00e9cnica, Brasil, 2009.<\/li>\n
  12. Contenido tomado de International Budget Partnership, A Guide to Tax Work for NGOs, octubre 2006. http:\/\/www.revenuewatch.org\/sites\/default\/files\/IBP%20-%20A%20Guide%20to%20Tax%20Work%20for%20NGOs.pdf <\/a><\/li>\n
  13. D Casale, Indirect Taxation and Gender Equity: Evidence from South Africa, South African Country Paper, University of KwaZulu-Natal, 2009.<\/li>\n
  14. Estudio de caso de International Budget Partnership, A Guide to Tax Work for NGOs, October 2006. http:\/\/www.revenuewatch.org\/sites\/default\/files\/IBP%20-%20A%20Guide%20to%20Tax%20Work%20for%20NGOs.pdf <\/a><\/li>\n
  15. W Prichard and I Bentum, Taxation and Development in Ghana: Finance, Equity and Accountability, Tax Justice Network, 2009.<\/li>\n
  16. Intervenci\u00f3n ante el Foro Econ\u00f3mico Mundial en Davos, Suiza, 2006. www.socialwatch.org\/node\/9526<\/a><\/li>\n
  17. PricewaterhouseCoopers\/World Bank, Paying Taxes: The Global Picture, 2006.<\/li>\n
  18. M L Ross, Does Taxation Lead to Representation?, UCLA, September 2002.<\/li>\n
  19. W Prichard, Building a Fair, Transparent and Inclusive Tax System in Sierra Leone, Tax Justice Network\/Christian Aid, de pr\u00f3xima publicaci\u00f3n.<\/li>\n
  20. Estudio de caso proporcionado por Tax Justice Network y Christian Aid India.<\/li>\n
  21. International Budget Partnership, A Guide to Tax Work for NGOs, October 2006. http:\/\/www.revenuewatch.org\/sites\/default\/files\/IBP%20-%20A%20Guide%20to%20Tax%20Work%20for%20NGOs.pdf <\/a><\/li>\n
  22. Fuente: The Integrated Social Development Centre (ISODEC).<\/li>\n
  23. Estudio de caso proporcionado por AFRODAD.<\/li>\n
  24. Fuente: SEACTA, AER and Prakarsa-Indonesia.<\/li>\n
  25. H E Daly, Beyond Growth: The Economics of Sustainable Development, Boston: Beacon Press, 1996.<\/li>\n
  26. FDC, Citizens\u2019 Review of the Tax System, 1994, p5.<\/li>\n
  27. ActionAid, Accounting for Poverty: How International Tax Rules Keep People Poor, 2009.<\/li>\n
  28. Christian Aid, Death and Taxes: The True Toll of Tax Dodging, 2008.<\/li>\n
  29. D Kar and D Cartwright-Smith, Illicit Financial Flows from Africa: Hidden Resource for Development, Global Financial Integrity, 2010.<\/li>\n
  30. IMF Background Paper, Offshore Financial Centers, 2000. www.imf.org\/external\/np\/mae\/oshore\/2000\/eng\/back.htm<\/a><\/li>\n
  31. Para mayores detalles sobre limitaciones nacionales a la recaudaci\u00f3n de rentas tributarias, v\u00e9ase A Sol\/Tax Justice Netherlands, Raising Taxes in Developing Countries \u2013 Domestic Constraints, DPRN Research Papers, 2009. http:\/\/www.search4dev.nl\/document\/213867<\/a><\/li>\n
  32. Fuente: Prakarsa-Indonesia.<\/li>\n
  33. Para mayores detalles sobre limitaciones internacionales a la recaudaci\u00f3n de rentas tributarias, v\u00e9ase T Kerckhoffs\/SOMO, International Barriers to Raising Tax Revenues, DPRN Research Papers, 2009. http:\/\/www.search4dev.nl\/document\/178755<\/a><\/li>\n
  34. V\u00e9ase H H Zee, J Stotsky and E Ley, 2002, \u2018Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries\u2019, World Development 30 (9), pp1497\u20131516; v\u00e9ase tambien J Morisset and N Pirnia, How Tax Policy and Incentives Affect Foreign Direct Investment: A Review, Washington, DC: World Bank, Foreign Investment Advisory Service, 2000; v\u00e9ase tambien A Klemm, Causes, Benefits and Risks of Business Tax Incentives, IMF Working Paper WP\/09\/21, Washington, DC: International Monetary Fund, 2009.<\/li>\n
  35. Tax Justice Network, Tax Us If You Can: The True Story of a Global Failure, 2005, p17.<\/li>\n
  36. Fuente: Christian Aid, \u2018A Briefing Paper on Tax Justice in Guatemala\u2019 (unpublished internal paper), 2007.<\/li>\n
  37. Christian Aid, Death and Taxes: The True Toll of Tax Dodging, 2008, con cifras de p\u00e9rdidas de impuestos actualizadas por el Ministerio de Finanzas de la India, http:\/\/www.christianaid.org.uk\/images\/deathandtaxes.pdf <\/a>, Annex 12, Table 12.<\/li>\n
  38. V\u00e9ase SARW,TWN Africa,TJN-Africa, ActionAid and Christian Aid, Breaking the Curse: How Transparent Taxation and Fair Taxes Can Turn Africa\u2019s Mineral Wealth into Development, 2009.<\/li>\n
  39. Fuente: Christian Aid Zambia.<\/li>\n
  40. Fuentes: Action for Economic Reforms, \u2018Cost-benefit Analysis of the Philippines\u2019 Mining Sector\u2019 (documento in\u00e9dito), 2009; H E Daly, Beyond Growth: The Economics of Sustainable Development, Boston: Beacon Press, 1996; R Reside, Fiscal Incentives and Investment in the Philippines (informe final preliminar), 2006.<\/li>\n
  41. R Reside, Fiscal Incentives and Investment in the Philippines (informe final preliminar), 2006.<\/li>\n
  42. S F de Cordoba and D Vanzetti, Coping with Trade Reforms, UNCTAD, 2005, Table 11.<\/li>\n
  43. K Anderson y W Martin, Agricultural Trade Reform and the Doha Development Agenda, 2005, Tabla 12.14; escenario 7, se predice que las ganancias de los pa\u00edses en desarrollo debidas a Doha ser\u00edan de aproximadamente US$16,000 millones.<\/li>\n
  44. V\u00e9ase ECDPM y ODI, The New EPAs: Comparative Analysis of Their Content and the Challenges for 2008, 2008. En 2004 Costa de Marfil gast\u00f3 US$33 per c\u00e1pita en salud, as\u00ed que US$16.6 millones de p\u00e9rdidas anuales en rentas equivalen al gasto para 500,000 personas; v\u00e9ase \u2018World Health Indicators\u2019.<\/li>\n
  45. Estudio de caso proporcionado por Christian Aid.<\/li>\n
  46. Para mayores detalles sobre estrategias de planificaci\u00f3n tributaria de las empresas multinacionales, v\u00e9ase SOMO, Taxation and Financing for Development, 2008. http:\/\/somo.nl\/publications-en\/Publication_2955<\/a><\/li>\n
  47. J Neighbour, \u2018Keeping it at Arm\u2019s Length\u2019, OECD Observer, January 2002.<\/li>\n
  48. Christian Aid, Death and Taxes: The True Toll of Tax Dodging, 2008.<\/li>\n
  49. Christian Aid, False Profits: Robbing the Poor to Keep the Rich Tax Free, 2009.<\/li>\n
  50. Christian Aid, False Profits: Robbing the Poor to Keep the Rich Tax Free, 2009.<\/li>\n
  51. Informaci\u00f3n del Kenya Daily Nation, \u2018Nation Loses Sh156 Billion in Taxation Tricks by Flower Firms\u2019, 25 de octubre de 2010; tomado de estad\u00edsticas de Global Financial Integrity, Illicit Financial Flows from Africa: Hidden Resources for Development, 2010.<\/li>\n
  52. El G20, en un anexo a su comunicado de la cumbre de Londres, se comprometi\u00f3 a \u2018desarrollar propuestas, a fines de 2009, para hacer m\u00e1s f\u00e1cil que los pa\u00edses en desarrollo se aseguren los beneficios de un nuevo entorno de cooperaci\u00f3n tributaria\u2019.<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    ActionAid y Education International, Toolkit on Education Financing, 2009. http:\/\/www.actionaid.org\/sites\/files\/actionaid\/ei-aa-gce_toolkit1.pdf Informaci\u00f3n de Rebecca Dottey, Christian Aid Ghana, and from www.panos.org.uk\/?lid=30199 ActionAid y Education International, Toolkit on Education Financing, 2009. http:\/\/www.actionaid.org\/sites\/files\/actionaid\/ei-aa-gce_toolkit1.pdf Fuente: Christian Aid, The Benefits of Foreign Investment: Is Foreign Investment in Bolivia\u2019s Oil and Gas Delivering?, 2007. A Waris, M Kohonen, J Ranguma and […]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":41,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ocean_post_layout":"left-sidebar","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"ocs-chapter-1","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"chapter-1-blue","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":" ","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"solid-color","ocean_post_title_background_color":"#1b6b87","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"_links":{"self":[{"href":"https:\/\/taxjusticetoolkit.org\/es\/wp-json\/wp\/v2\/pages\/177"}],"collection":[{"href":"https:\/\/taxjusticetoolkit.org\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxjusticetoolkit.org\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxjusticetoolkit.org\/es\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/taxjusticetoolkit.org\/es\/wp-json\/wp\/v2\/comments?post=177"}],"version-history":[{"count":0,"href":"https:\/\/taxjusticetoolkit.org\/es\/wp-json\/wp\/v2\/pages\/177\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/taxjusticetoolkit.org\/es\/wp-json\/wp\/v2\/pages\/41"}],"wp:attachment":[{"href":"https:\/\/taxjusticetoolkit.org\/es\/wp-json\/wp\/v2\/media?parent=177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}