Published Books
Three fundamental works in the field of fiscal economics, tax administration and special regimes.
Value Added Tax
Economic, technical and legal analysis
Buenos Aires: La Ley, 2001
A comprehensive 923-page treatment of the value-added tax (VAT), covering economic concepts, technical frameworks, and legal implications. Includes in-depth analysis of its structure, incidence, and fiscal effects in Latin America.
Public Sector Economics
Comprehensive analysis of public finance and its effects
Buenos Aires: La Ley, 2006
A wide-ranging examination of public sector economics, exploring how government policies, revenue collection, and spending affect fiscal stability and economic outcomes.
Simplified Regime for Small Taxpayers
Theoretical and practical analysis
Osmar D. Buyatti, Librería Editorial, Argentina, 1999
A theoretical and practical examination of Argentina's simplified tax regime (Monotributo) for small taxpayers. Explores its economic effects, comparative legislation, taxable events, entry and exit conditions, and implications for social security funding.