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From revenue to value added taxes: welfare and fiscal efficiency effects in Brazil
(Fundação Getúlio Vargas, 2010)
This paper presents an evaluation of the economic impacts from the taxation reform of PIS/PASEP and COFINS that started to be collected by two regimes (cumulative and non-cumulative) associated to domestic flows and to ...
From revenue to value added taxes: welfare and fiscal efficiency effects in Brazil
(Fundação Getúlio Vargas, 2010-12-01)
This paper presents an evaluation of the economic impacts from the taxation reform of PIS/PASEP and COFINS that started to be collected by two regimes (cumulative and non-cumulative) associated to domestic flows and to ...
Limited tax capacity and the optimal taxation of firms
(2020-11)
Limited tax capacity creates evasion opportunities that weakens the production efficiency argument. Motivated by the SIMPLES tax reform in Brazil that led to heterogeneous responses on revenues and production costs of ...
Optimal Mirrleesian taxation in non-competitive labor markets
(Escola de Pós-Graduação em Economia da FGV, 2015-12)
We study optimal labor income taxation in non-competitive labor markets. Firms offer screening contracts to workers who have private information about their productivity. A planner endowed with a Paretian social welfare ...
International tax models towards multinational companies from the perspective of national welfare
(Universidad del Zulia, 2020)