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Progressive Consumption Taxes
(Escola de Pós-Graduação em Economia da FGV, 2020-09-29)
In a static setting, whether consumption or labor income is progressively taxed is irrelevant for household choices and welfare. In a dynamic setting, however, these two forms of progressivity have markedly di erent ...
Welfare and inequality with hard-to-tax markets
(Mohr Siebeck, 2015-09)
This paper examines welfare implications of hard-to-tax markets, which are endogenously determined by tax enforcement costs. We show that social welfare may be maximized by keeping some markets untaxed, even when it is ...
Average effective tax rates in Mexico
(Centro de Investigación y Docencia Ecónomicas, 2005)
Tax preferences and optimal income taxation
(2020-11)
We develop a two-agent model where agents have preferences over consumption, leisure, independent and interdependent tax preferences - personal (own tax payments) and interpersonal (average tax payments in the economy). ...
Efectos de la Reforma Tributaria en Costa Rica : implementación del IVA
(ICAP-Revista Centroamericana de Administración Pública, 2016-06)
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 ...
Aplicação da lei de Newcomb-Benford como estratégia para detecção de fraudes no ICMS
(Universidade Tecnológica Federal do ParanáCuritibaBrasilEspecialização em Gestão de Tecnologia da Informação e ComunicaçãoUTFPR, 2014-05-22)
This study aims to examine the application of Newcomb-Benford Law in digital audit with a proposal to identify fraud and misuse in ICMS, the method was applied to 13,859 invoices distributed in 702 vendors totaling the ...
Cost-benefit analysis of tobacco consumption in Peru
(Instituto de Estudios Peruanos, 2020)
The purpose of this study is to estimate the distributive effects of tobacco tax increases using the extended cost benefit analysis developed by Fuchs and Meneses (2017), which, in addition to the direct, short-term effects ...
Essays in income tax evasion
(2022)
Governments recurrently come back to ask the best way to increase tax collection, based on constant necessities to increase its spending. Generally, increasing tax collection is associated with a tax raise, mainly motivated ...