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Distributional effects of eliminating the differential tax treatment of business and personal income in Chile
(Comisión Económica para América Latina y el Caribe, 2012)
This paper estimates the distributional effects that would result from eliminating the differential tax treatment of business and personal income in the Chilean tax system, as well as from the elimination of the main ...
Financial strategies for minimizing corporate income taxes under Brazil's new global tax system
(Fundação Getulio Vargas, Escola de Administração de Empresas de S.Paulo, 1997-03-01)
In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant ...
Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes
(Universidad Nacional de Colombia - Sede Bogotá - Facultad de Ciencias Económicas - Escuela de Economía, 2016-01-01)
This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are ...
Framing health taxes: Learning from low-and middle-income countries
(BMJ Publishing Group, 2023)
Health taxes are effective policy instruments to save lives, raise government revenues and improve equity. Health taxes, however, directly conflict with commercial actors' interests. Both pro-Tax health advocates and ...
Distributional effects of eliminating the differential tax treatment of business and personal income in Chile
(2012-12)
This paper estimates the distributional effects that would result from eliminating the differential tax treatment of business and personal income in the Chilean tax system, as well as from the elimination of the main ...
Financial strategies for minimizing corporate income taxes under Brazil's new global taxsystemFinancial strategies for minimizing corporate income taxes under Brazil's new global taxsystem
(RAE - Revista de Administracao de EmpresasRAE - Revista de Administração de EmpresasRAE-Revista de Administração de Empresas, 1997)
Latin American income tax systems and current double taxation agreementsLos sistemas de impuesto a la renta de América Latina y los convenios de doble imposición vigentes
(Pontificia Universidad Católica del Perú, 2014)
Corporation income taxes and the cost of capital: A revision
(2012)
The value of debt tax shields in foundational corporate valuation models by Nobel Laureates Modigliani and Miller (MM) continues to be a controversial issue that is central to our understanding of corporate finance. Rather ...
Holding patrimonial: limites do planejamento tributário a partir dos princípios da legalidade e capacidade contributiva
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2015-12-01)
This study aimed to analyze the limits of Tax Planning as a way to tax savings especially focusing on the use of Equity Holding in the case of Income Tax and Succession Cause Mortis. He studied the formation of Equity ...
Tributação da receita decorrente do registro de créditos tributários reconhecidos em decisão judicial transitada em julgado passíveis de compensação
(2021-09-16)
O presente trabalho se propõe a analisar o momento da tributação pelo imposto sobre a renda e pela contribuição social sobre o lucro líquido da receita oriunda do registro de créditos relacionados a tributos federais ...