Now showing items 1-10 of 4586
A new tax technology: the Brazilian experience with a general bank transactions tax
(Academic Journals, 2010-06-10)
This is a statement paper about tax reform. It tries to point to new trends in the world economy and to its consequences for tax practitioners’, taxpayers and tax administrators. Its main conclusion is that the world needs ...
Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile
Diesel in Chile receives a different tax treatment depending on its use. If diesel is used in industrial activities the diesel tax paid can be used as a credit against VAT and if diesel is used in freight or public ...
Tax structure and tax evasion in Latin America
Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food
(Centro de Estudos de Política e Economia do Setor Público (CEPESP), 2010)
We examine price responses to ad-valorem tax changes in the Brazilian food market over the period 1994-2008. In particular, we investigate VAT incidence for ten goods representing basic basket food in 16 states. Our results ...
Taxing hard-to-tax markets
Tax enforcement costs constrain the government s ability to observe economic transactions, giving rise to hard-to-tax (HTT) markets. In these markets transactions are untaxed and consumers are better o¤ than in taxed ...
The tax paradox and weak tax neutrality
(Universidad de Chile. Facultad de Economía y Negocios, 2019)
We introduce the concept of weak tax neutrality which establishes that the relationship between the tax rate and the user cost of capital may be non-monotonic. We show that most existing corporate tax systems allow for ...
Financial transaction: The basis for a contribution to the INSS, replacing the payrollMovimentação financeira: A base de uma contribuição para o INSS em substituição à folha de pagamentos
Wages and labor income are taxed in Brazil at the rate of 42.5% on the average, considering payments of both employers and employees. This makes it one of highest taxed labor markets in the world. The tax burden falls ...
Estimación de la evasión en el IVA en Chile: 1980-1983