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Personal income tax and income inequality in Ecuador between 2007 and 2011
(2017-12)
This paper uses data from individual income tax returns to explore the redistributive effect of personal income tax in Ecuador between 2007 and 2011. Following common practice in tax incidence analysis, we first compute ...
Gender equity in the Argentine tax system: an estimation of tax burdens by household type
(2018-04)
The purpose of this paper is to introduce the gender dimension into the analysis of tax incidence in Argentina. To that end, the impact of direct and indirect taxes on income and distribution by gender is calculated to ...
A Tributação como instrumento adicional para redução da desigualdade social no Brasil
(2020)
A pandemia Covid-19, para além de evidenciar um cenário de crise econômica, política e de saúde pública, deu enfoque ao cenário de desigualdade social vivido no Brasil, um dos países com maior grau de concentração de renda ...
Análise exploratória da graduação da capacidade contributiva, através da progressividade fiscal, no IMI, em Portugal, e a verificação da constitucionalidade de sua aplicação ao IPTU no município do Recife
(Universidade Católica de Pernambuco, 2017-06-27)
Brazil has adopted a severe fiscal austerity regime as a means of combating the economic
crisis through Constitutional Amendment No. 95/2016. In order to provide other solutions
to deal with the crisis, especially in the ...
Efectos de la Reforma Tributaria en Costa Rica: Implementación del IVA
(2016)
La implementación del impuesto al valor agregado (IVA) en costa rica es necesario para aliviar las deterioradas finanzas públicas y mejorar fallos estructurales que posee el actual esquema del impuesto de ventas. El cambio ...
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 ...
Capacidade contributiva e progressividade no Brasil: parâmetros para a reforma e tributação sobre a renda dos que ganham mais
(Universidade Federal do Rio Grande do NorteBrasilUFRNDireito, 2022)
IMPACT OF THE ADVANCE INCOME TAX APPLICATIONImpacto de la aplicación del anticipo de Impuesto a la Renta
(Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables, 2015)
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 ...