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Nature of transfers, income tax function and empirical estimation of elasticity of taxable income for Brazil
(Routledge Journals, Taylor & Francis Ltd, 2016-11)
This article aims to estimate the elasticity of taxable income (ETI), taking into account the nature of transfers and their use as a redistribution package (involving cash and in-kind transfers) to households in Brazil. ...
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 ...
O Papel da elasticidade da renda tributável na avaliação do custo de eficiência da tributação
(2011-08-29)
O trabalho utiliza conceitos da economia do bem estar e a elasticidade da renda tributável para analisar o custo social das reações comportamentais dos contribuintes do imposto de renda sobre as pessoas físicas no Brasil, ...
El concepto de renta neta imponible utilizado para el cálculo de la participación de los trabajadores en las utilidades de empresas domiciliadas que cuentan con sucursales en el exterior
(Universidad de LimaPE, 2016)
En este trabajo, analizaremos el contenido de las normas laborales y tributarias involucradas y develaremos las incongruencias que surgen de su interpretación, a pesar que, en la práctica, las autoridades públicas competentes, ...
Diagnóstico del impuesto sobre la renta y complementarios para personas naturales caso Colombia- PerúDiagnosis of income tax and complements for natural people case Colombia - Peru
(Fundación Universitaria Empresarial de la Cámara de Comercio de Bogotá: Uniempresarial.Escuela de Finanzas, 2019)
A influência das características da governança corporativa na gestão tributária das empresas brasileiras
(Universidade Federal de Minas GeraisUFMG, 2012-04-26)
The central objective of this study was to verify if the characteristics of corporate governance, such as compensation, entrenchment, board composition affect the tax management of the enterprises. For this purpose, the ...
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 ...