DÍAZ H., F. Optimal tax structures and the problem of double taxation of capital in small and open economies. Estudios de Administración, [S. l.], v. 8, n. 2, p. 75–102, 2001. DOI: 10.5354/0719-0816.2001.56762. Disponível em: https://estudiosdeadministracion.uchile.cl/index.php/EDA/article/view/56762. Acesso em: 4 may. 2024.