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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 ...
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 ...
Average effective tax rates in Mexico
(Centro de Investigación y Docencia Ecónomicas, 2005)
Tax evasion, testosterone and personality traits
(2018-02)
High testosterone levels in men may inhibit tax evasion. From a laboratory experiment with 121 young men, we present suggestive evidence that putative markers of prenatal and pubertal testosterone exposure and some personality ...
A afirmação da previsibilidade no direito tributário
(Universidade Federal de Minas GeraisUFMG, 2011-08-11)
Predictability is the element that makes social relations as rational. In law, the premise is situated on the upper level of the principles and rules, because all rules must be inspired by predictability. In tax law, ...
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 ...
Do Tax Cuts Encourage Rent-Seeking by Top Corporate Executives? Theory and Evidence
(Universidad de Chile, Facultad de Economía y Negocios, 2012)
This paper seeks to understand the role of tax policy in executive rent-seeking within the firm
and income. While a longstanding literature maintains that executives are afforded discretion in
obtaining rents, that the ...
Tax Audits as scarecrows. Evidence from a large-scale field experiment
(IZA - Institute of Labor Economics, 2019-05)
The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this ...