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Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food
(Centro de Estudos de Política e Economia do Setor Público (CEPESP), 2010)
We examine price responses to ad-valorem tax changes in the Brazilian food market over the period 1994-2008. In particular, we investigate VAT incidence for ten goods representing basic basket food in 16 states. Our results ...
The distribution of average and marginal effective tax rates in European Union member states
(Escola de Pós-Graduação em Economia da FGV, 2002-09-19)
Macro-based summary indicators of effective tax burdens do not capture differences in effective tax rates facing different sub-groups of the population. They also cannot provide information on the level or distribution of ...
Tax incentives to modernize the energy efficiency of the housing in Spain
This paper analyzes the tax incentives and aids adopted in the taxes and environmental policies to improve the energy efficiency of Spanish households. The established environmental policy presents advances although with ...
Analysis of the relationships between corporate reputation and tax avoidance of Brazilian companiesAnálisis de las relaciones entre reputación corporativa y tax avoidance de empresas brasileñasAnálise das relações entre reputação corporativa e tax avoidance de empresas brasileiras
(Pontificia Universidad Católica del Perú, 2022)
Indicator of the efficiency of value added tax and income tax collection in Ecuador
(2020-08-31)
This paper outlines a methodology to measure the efficiency of revenue collection by tax administrations. The proposed methodology is aimed in particular at developing countries that do not have enough disaggregated ...
The tax regime for micro-enterprises in Cuba
(2000-08)
The government of Cuba established a tax regime for micro-enterprises as soon as it legalized the sector in 1993. It was designed to function in a difficult context in which a tax-paying culture did not exist, in which ...
The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance
(Universidad ESAN. ESAN EdicionesPE, 2020-06-01)
Purpose: The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence fromsmall ...