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Using small businesses for individual tax planning: evidence from special tax regimes in Chile
(Springer, 2018)
Many countries have special tax regimes (STRs) for small businesses. Even though
these regimes may reduce compliance costs, they increase the complexity of the tax
system and can be used by high-income individuals to ...
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 ...
Using small businesses for individual tax planning: evidence from special tax regimes in Chile.
Many countries have special tax regimes (STRs) for small businesses. Even though these regimes may reduce compliance costs, they increase the complexity of the tax system and can be used by high-income individuals to avoid ...
Cash-cum-in-kind transfers and income tax function
(2016-02-25)
This paper investigates income tax revenues response to tax rate changes taking into consideration that cash-cum-in-kind transfers are used as a redistributive package to the community. First, we show that when cash and ...
Análise do imposto de renda da pessoa física do Brasil sob a ótica do princípio da progressividade tributária
(Universidade Federal de São Paulo, 2023-06-30)
A presente pesquisa analisa o Imposto de Renda da Pessoa Física do Brasil (IRPF) sob a ótica do princípio da progressividade tributária. Para tanto, questiona-se: o IRPF pode ser considerado progressivo? Quais são os ...
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). ...
Business creation, income sheltering and individual tax planning: evidence from special tax regimes for small businesses in Chile
(Universidad de Chile, 2016-09)
In 2013, the Chilean tax system was characterized by the presence of several special
tax regimes for small businesses (STRs). Given system’s complexity, the particularities
of the different STRs raised concerns about ...
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 ...
Poverty, informality and the optimal general income tax policy
(2012)
This paper investigates the optimal general income tax and audit policies when poverty is considered a public bad in an economy with two types of individuals whose income may not be observed. Our results depend on whether ...