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Flypaper effect revisited : evidence for tax collection efficiency in Brazilian municipalities
(Escola de Pós-Graduação em Economia da FGV, 2007-11-29)
This paper has two purposes. First, to construct efficiency scores in tax collection for Brazilian municipalities in 2004, taking into consideration two outputs: amount of per capita local tax collected -tax revenue- and ...
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 ...
Hyper-fortunes and superrich: why does wealth tax make sense
(Comisión Económica para América Latina y El Caribe, Chile, 2020)
This article proposes a model to estimate the wealth of the richest groups in society
and to design an efficient wealth tax system. For design and implementation
issues, it reviews comparative international experience ...
Flypaper effect revisited: evidence for tax collection efficiency in Brazilian municipalities
(Instituto de Pesquisas Econômicas da FEA-USP, 2011)
The purpose of this article is to propose a reinterpretation of the traditional flypaper effect according to which central government transfers to local governments increase public spending by more than do increases in ...
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 ...
Essays in income tax evasion
(2022)
Governments recurrently come back to ask the best way to increase tax collection, based on constant necessities to increase its spending. Generally, increasing tax collection is associated with a tax raise, mainly motivated ...
A caça ao cervo da tributação: a eficiência do procedimento da Lei de Execução Fiscal à luz da teoria dos jogos
(Universidade Federal do Rio Grande do NorteBrasilUFRNDireitoDepartamento de Direito, 2022-07-21)
The present research is a literature review and makes use of the deductive method. Its objective is to analyze the efficiency of the tax enforcement procedure when it is modeled as a game. To achieve this goal it was ...
Main impact of tax reform in Chile
(Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración, 2019-07-01)
The purpose of this study is to analyze the tax reform and the tax change of the income tax, given that any reform to a tax system brings about distributional effects in society. Within the agenda of the newly assumed ...