Now showing items 1-10 of 183
Tax structure and tax evasion in Latin America
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 ...
Democracia consolidada e tamanho do Estado
(Editora 34, 2014-03-01)
Consolidated democracy and size of the State. Common sense suggests that the more consolidated democracies and advanced economies tend to be more efficient and produce smaller States. What is observed in practice, however, ...
Uma análise do comportamento e dos efeitos da carga tributária na economia brasileira no período de 1980 a 2012
(Universidade Federal de Santa MariaBRAdministraçãoUFSMPrograma de Pós-Graduação em Administração, 2014-05-26)
Since the tax burden has been mensured at the first time in Brazil, in 1947, it has been showing an upward trend behavior, excepted in 1963/64 and 1985, when it has presented a decline in its tendence. In this sense, this ...
New Estimates for the Shadow Economies all over the World
(Taylor and Francis, 2010)
This paper presents estimations of the shadow economies for 162 countries, including developing, Eastern European, Central Asian, and high income OECD countries over 1999 to 2006/2007. According to our estimations, the ...