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 ...

This paper aims to evaluate the impact on employment growth of a tax incentive program targeting Brazilian manufacturing small businesses (SIMPLES). This evaluation is conducted for two distinct periods: for the year 1997, ...

Clarifying the relationship between corporate tax minimization and the incentive to invest is particularly important because of the size of corporate tax minimization or avoidance and the recurrent use of tax incentives ...

The importation of products by the State of Santa Catarina may be an opportunity to reduce tax costs. This paper addresses issues such as the Brazilian tax burden and state incentives to attract companies to regional ...