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The Effect of Dividend Tax Policy on Corporate Investment.
(Centro de Investigaciones Comerciales e Iniciativas Académicas de la Facultad de Administración de Empresas. Forum Empresarial. Vol.11 Num.1, 2010)
A comparative policy analysis of the adoption and implementation of sugar-sweetened beverage taxes (2016-19) in 16 countries
(Oxford University Press, 2022)
Taxes on sugar-sweetened beverages (SSBs) are recommended as part of comprehensive policy action to prevent diet-related non-communicable diseases (NCDs), but have been adopted by only one quarter of World Health Organization ...
Fiscal federalism in Brazil: an overview
(Comision Economica Para America Latina Y El CaribeSantiagoChile, 2007)
Tax compliance and cooperative tax regulationCompliance fiscal e regulação fiscal cooperativa
(Escola de Direito de São Paulo da Fundação Getulio Vargas, 2019)
Pro-poor tax policy and yardstick competition: a spatial investigation for VAT relief on food in Brazil
(Springer, 2014-01)
This paper investigates whether a pro-poor tax policy follows yardstick competition in the value-added tax (VAT) base in Brazilian states. We explore an institutional arrangement that allows lower levels of government to ...
The Tax Obligation and the Payment: Before the Start of Coercive Collection - in the Peruvian Legislation. Notes and DisquisitionsLa Obligación Tributaria y el Pago: Antes del Inicio de la Cobranza Coactiva- en la Legislación Peruana. Apuntes y Disquisiciones
(Pontificia Universidad Católica del Perú, 2014)
Political and socioeconomic factors that shaped health taxes implementation in Peru
(BMJ Publishing Group, 2023)
Background In 2016 and 2018, the Peruvian Ministry of Economy and Finance (MoEF) significantly reformulated taxes on tobacco products, alcohol and sugar-sweetened beverages (SSBs). During these processes, different actors ...