Now showing items 1-10 of 1035
A new tax technology: the Brazilian experience with a general bank transactions tax
(Academic Journals, 2010-06-10)
This is a statement paper about tax reform. It tries to point to new trends in the world economy and to its consequences for tax practitioners’, taxpayers and tax administrators. Its main conclusion is that the world needs ...
Tax structure and tax evasion in Latin America
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 ...
Corporate tax minimization and the effectiveness of investment tax incentives
(state & local, 2008)
Clarifying the relationship between corporate tax minimization and the incentive to invest is particularly important because of the size of corporate tax minimization or avoidance and the recurrent use of tax incentives ...
Ensaios sobre política fiscal e incidência de impostos indiretos no Brasil
Esta tese procura investigar dois aspectos de Economia do Setor Público no Brasil: incidência fiscal e interações fiscais estratégicas. O tópico de incidência tributária é investigado em um contexto de transmissão do ...