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Distributional effects of eliminating the differential tax treatment of business and personal income in Chile
(Comisión Económica para América Latina y el Caribe, 2012)
This paper estimates the distributional effects that would result from eliminating the differential tax treatment of business and personal income in the Chilean tax system, as well as from the elimination of the main ...
Yet another reason to tax goods
(Escola de Pós-Graduação em Economia da FGV, 2005-07-01)
The optimal taxation of goods, labor and capital income is considered in a two period model where: i) private information changes through time; ii) savings are not observed, and; iii) savings a§ect preferences conditional ...
A Binomial Model with Edgeworth Expansion on Particular Circumstances
(Catalan Association of Accounting and Management, 2018)
Cost of Capital when Dividends are DeductibleCusto de Capital Quando os Dividendos são Dedutíveis
(Lociedade Brasileira de Finanças, 2011)
Planejamento tributário: um estudo de caso aplicado a uma empresa dos setores de representação comercial e transporte rodoviário de carga
(Universidade Tecnológica Federal do ParanáPato BrancoBrasilDepartamento Acadêmico de Ciências ContábeisCiências ContábeisUTFPR, 2015-09-29)
Faced with the high tax burden on businesses and the need for them remain competitive in the market, them have been seeking for alternatives to reduce tax expenditures. Among the alternatives: tax planning is one of them, ...
La huida a Portugal: el régimen fiscal de residentes no habituales desde una perspectiva española
El régimen de residentes no habituales, establecido por Portugal en el 2009, se ha convertido en uno de los regímenes fiscales privilegiados más atractivos en el panorama internacional. Esta situación, unida a la proximidad ...
Framing health taxes: Learning from low-and middle-income countries
(BMJ Publishing Group, 2023)
Health taxes are effective policy instruments to save lives, raise government revenues and improve equity. Health taxes, however, directly conflict with commercial actors' interests. Both pro-Tax health advocates and ...
Holding patrimonial: limites do planejamento tributário a partir dos princípios da legalidade e capacidade contributiva
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2015-12-01)
This study aimed to analyze the limits of Tax Planning as a way to tax savings especially focusing on the use of Equity Holding in the case of Income Tax and Succession Cause Mortis. He studied the formation of Equity ...