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Does the Chilean government smooth taxes? A tax-smoothing model with revenue collection from a natural resource
(APPLIED ECONOMICS LETTERS Volume: 18 Issue: 5 Pages: 421-425 DOI: 10.1080/13504851003705274, 2012)
Tax structure and tax evasion in Latin America
(ECLAC, 2012-02)
When studying tax issues in Latin America, along with any regional perspective, individual country differences must be taken into account. Despite this regional diversity, the tax systems of the vast majority of Latin ...
Fiscal education: premise for a better perception of the tax issueEducação fiscal: premissa para melhor percepção da questão tributária
(Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas, 2006)
Um estudo referente à adoção do imposto sobre especulação imobiliária na cidade de Recife: o imposto predial e territorial urbano (IPTU) extra-fiscal como instrumento de auxílio ao orçamento municipal
(Universidade Federal de PernambucoUFPEBrasilPrograma de Pos Graduacao em Ciencias Contabeis, 2016)
Social expenditure as a factor that promotes greater dependence on the vat. analysis of the colombian case
This paper, through a Colombian case study, suggests that the public social expenditure helps increase the contribution that indirect taxes such as VAT has on revenue, not only due to the fiscal effort its funding requires, ...
Revenue Statistics in Latin America and the Caribbean 2023
(ECLAC, 2023-05-16)
This report compiles comparable tax revenue statistics over the period 1990‑2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries ...
Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile.
Diesel in Chile receives different tax treatments depending on its use. If diesel is used in industrial activities, the diesel taxes paid can be fully used as a credit against VAT, but if it is used in freight or public ...
How Responsive are Firms to the Corporate Wealth Tax?
(Universidad de los Andes, Facultad de Economía, CEDE, 2019)
The corporate wealth tax is commonly associated with a non-optimal policy for fiscal revenue and efficiency. However, there is no empirical evidence regarding the behavioral response of firms to this tax. Taking advantage ...