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Land taxes in a Latin American context
(Escola de Pós-Graduação em Economia da FGV, 2004-02-01)
Since Henry George (1839-1897) economists have been arguing that a tax on unimproved land is an ideal tax on efficiency grounds. Output taxes, on the other hand, have distortionary effects on the economy. This paper shows ...
Options for retooling property taxation in Latin America
(ECLAC, 2019-12-19)
There is growing recognition that expanded reliance on property taxation would facilitate the achievement of sustainable development goals, providing adequate funding of local services and access to credit for infrastructure. ...
Injusta desigualdad en el marchamo
(La Nación, 2021-06-28)
En la Ley 7088, promulgada en 1987, se aprobó el impuesto sobre la propiedad de los vehículos. Cuando se paga el marchamo, no se trata de un derecho al ruedo, como erróneamente se ha interpretado, ni mucho menos tiene ...
Hyper-fortunes and superrich: why does wealth tax make sense
(Comisión Económica para América Latina y El Caribe, Chile, 2020)
This article proposes a model to estimate the wealth of the richest groups in society
and to design an efficient wealth tax system. For design and implementation
issues, it reviews comparative international experience ...
Avaliação da planta de valores genéricos da cidade de Lins
(Universidade Federal de São CarlosUFSCarPrograma de Pós-Graduação em Engenharia Urbana - PPGEUCâmpus São Carlos, 2006-10-10)
The great majority of Brazilian cities use Planta de Valores Genéricos (Generic Values Map) to make their sites (lands) valuable. It is really important that all the unitary values presented in this plant, must be in ...
Tributação, finanças públicas e política fiscal: uma análise sob a óptica do direito e economia
(Universidade Federal do Rio Grande do NorteBRUFRNPrograma de Pós-Graduação em DireitoConstituição e Garantias de Direitos, 2012-06-27)
In the Brazilian legal scenario, the study of taxation has traditionally been restricted to
positivist analysis, concerned with investigating the formal aspects of the tax legal rule.
Despite its relevance to the formation ...
Eficiencia del gasto del impuesto predial recaudado en la municipalidad provincial de maynas, período 2019-2020- 2021
(Universidad Científica del PerúPE, 2022-11-11)
La investigación fue desarrollada en la Municipalidad Provincial de Maynas de la región Loreto. Tuvo como objetivo determinar la recaudación del impuesto predial de los años 2019, 2020 y 2021, así como, describir el destino ...
Proposta de metodologia para determinação da arrecadação potencial do imposto territorial rural em municípios paranaenses
(Universidade Tecnológica Federal do ParanáCuritibaBrasilPrograma de Pós-Graduação em Planejamento e Governança PúblicaUTFPR, 2019-09-12)
Brazilian tax collection on rural properties has been criticized for its low effectiveness on its inspection function and its enforcement mission to combat unproductive latifundium. Among the factors that contribute to the ...