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Tax reforms and fiscal stabilization in Latin American countries
(CEPAL, 2004-06)
The fiscal burden in OECD (Organisation for Economic Co-operation and Development) countries more than doubles the overall taxation level in Latin American countries. In terms of revenue composition, OECD countries collect ...
Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009
(CEPAL, 2012-12-04)
In recent years many studies have been conducted worldwide in order to investigate the structural or long-term determinants of tax revenue (see inter alia Gupta, 2007; Mahdavi, 2007; Profeta and Scabrosetti, 2010). The aim ...
The Nexus between fiscal policy and sustainable development: Insights for developing countries from the case of Chile
(Universidad de Chile, Facultad de Economía y Negocios, 2015-10)
This paper hypothesizes that fiscal policy is one important factor determining whether
or not environmentally and socially sustainable economic growth is possible. We postulate that
tax policies affect the incentives to ...
Sustainable development: Structural transformation and the consumer demand
(Elsevier, 2020)
This paper examines the feasibility of environmentally sustainable growth in a competitive market economy assuming various types of technological changes affecting pollution emissions and ultimately climate change. We ...
Towards a truthful land taxation mechanism in Brazil
(Sociedade Brasileira de Econometria, 2001-05-01)
This paper shows that the asymmetric information present in the relationship between the government and agricultural producers has led to persistent problems in the application of land taxes (Imposto Territorial Rural - ...
Protocolo para tomada de decisão em planejamento tributário
(Universidade do Vale do Rio dos Sinos, 2018-06-11)
The purpose of the present work is the elaboration of a protocol for decision-making in tax planning as a methodological mechanism for risk management, through which the taxpayer can verify, prior or concomitantly, the ...
Protocolo para tomada de decisão em planejamento tributário
(Universidade do Vale do Rio dos Sinos, 2018-06-11)
The purpose of the present work is the elaboration of a protocol for decision-making in tax planning as a methodological mechanism for risk management, through which the taxpayer can verify, prior or concomitantly, the ...
Towareds a Truthful Land Taxation Mechanism in BrazilTowareds a Truthful Land Taxation Mechanism in Brazil
(Sociedade Brasileira de Econometria, 2001)
A incidência dos impostos indiretos na cadeia produtiva da suinocultura no estado de Mato Grosso
(Universidade Federal de PernambucoUFPEBrasilPrograma de Pos Graduacao em Economia, 2016)
Taxes in EcuadorTributos en el Ecuador
(Universidad UTE, 2015)