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Mostrando ítems 11-20 de 3092
Reorganización societaria libre de impuestos : análisis de sus requisitos y sus dificultades para llevarlo a la práctica
(Universidad de San Andrés. Departamento de Derecho, 2016)
Últimas Tendencias de la Fiscalidad Ambiental en la Unión EuropeaLatest Trends in Environmental Taxation in the European Union
(Pontificia Universidad Católica del PerúPE, 2018)
Reforma Tributaria en Chile: Regímenes Alternativos de Tributación y Convenios para Evitar la Doble TributaciónTax Reform in Chile: Alternative Tax Regimes and Agreements to Avoid Double Taxation
(Pontificia Universidad Católica del PerúPE, 2018)
Commodity Taxation and Social Insurance
(Escola de Pós-Graduação em Economia da FGV, 2002)
We investigate optimal commodity taxation in a social insurance framework based on Varian (1980). We show that the tax prescriptions in this moral hazard framework are notably similar to those derive<! from models based ...
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 ...
A responsabilidade tribut??ria por sucess??o empresarial e o princ??pio constitucional da isonomia
(Faculdade de DireitoPrograma de P??s-Gradua????o em Direito P??blicoUFBAbrasil, 2014-07-24)
Tratados de doble imposición : tratados de doble imposición en Argentina : análisis comparativo
(Universidad de San Andrés. Escuela de Administración y Negocios, 2011)
Taxes and Marriage: A Two-Sided Search Analysis
(Universidad de San Andrés. Departamento de Economía, 2001-08)
The tax paradox and weak tax neutrality
(Universidad de Chile. Facultad de Economía y Negocios, 2019)
We introduce the concept of weak tax neutrality which establishes that the relationship
between the tax rate and the user cost of capital may be non-monotonic. We show that most
existing corporate tax systems allow for ...