Olano Guerrero, Atilio Gamaliel II. “The Special Contribution As an Efficient Tax for Municipal Financing: Challenges in Its Implementation”. InveCom Journal 6, no. 1 (April 20, 2025): 1–9. Accessed November 12, 2026. https://revistainvecom.org/index.php/invecom/article/view/3799.