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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 ...
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 ...
A progressividade na Constituição Federal e as perspectivas da reforma tributária dentro do arranjo constitucional fiscal federativo
(Universidade Federal do Rio de JaneiroBrasilFaculdade Nacional de DireitoUFRJ, 2023)
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)
Welfare implications of a tax on electricity consumption for colombian households : why not to progressively discriminatethe market?
(Universidad EafitMaestría en EconomíaEscuela de Economía y FinanzasMedellín, 2020)
This paper analyses the Colombian household utilities demand using the exact affine Stone index demand system to estimate the price and expenditure elasticities. We use this framework to analyzed the welfare implications ...
Análise da tributação do consumo no Brasil
(2008)
In the decades of 1980 and 1990, the tax reform proposals in several countries were reoriented to the reduction of tax on investment and savings, to the mitigation of the progressivity of the incometax on wages, and to the ...
La regresividad del impuesto sobre las ventas en America latina
(Contaduría Pública, 2018)
(In)justiça na tributação do consumo: o que a OCDE tem a nos dizer
(Universidade Federal de Minas GeraisBrasilDIR - DEPARTAMENTO DE DIREITO PÚBLICOUFMG, 2016)
Consumption is one of the most important tax bases today, especially in developing countries. Beyond merely tax collection function, many studies have discussed other purposes for the taxation of consumption, among which ...
Sistema tributário e desigualdade: uma análise do impacto distributivo do imposto de renda no Brasil
(Universidade Federal de Minas GeraisBrasilFACE - FACULDADE DE CIENCIAS ECONOMICASPrograma de Pós-Graduação em EconomiaUFMG, 2016-02-24)
This paper analyses the impacts of Brazilian tax system on its overall income inequality. In this sense, investigates the theoretical and practical principles that shape the tax systems worldwide, with an emphasis on the ...
Fiscal Panorama of Latin America and the Caribbean 2019: Tax policies for resource mobilization in the framework of the 2030 Agenda for Sustainable Development
(ECLAC, 2019-03-22)
Fiscal consolidation continued in Latin America and the Caribbean in 2018. The fiscal position in Latin America improved, reflecting cuts in primary spending, mainly through capital expenditures. Despite this adjustment, ...