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Author: Maria Delgado Coelho Publisher: International Monetary Fund ISBN: 1513596624 Category : Business & Economics Languages : en Pages : 46
Book Description
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Author: Maria Delgado Coelho Publisher: International Monetary Fund ISBN: 1513596624 Category : Business & Economics Languages : en Pages : 46
Book Description
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Author: Ms.Dora Benedek Publisher: International Monetary Fund ISBN: 1513586351 Category : Business & Economics Languages : en Pages : 41
Book Description
This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change. For changes in the standard rate, for instance, final pass through is about 100 percent; for reduced rates it is significantly less, at around 30 percent; and for reclassifications it is essentially zero. We also find: differing dynamics of pass through for durables and non-durables; no significant difference in pass through between rate increases and decreases; signs of non-monotonicity in the relationship between pass through and the breadth of the consumption base affected; and indications of significant anticipation effects together with some evidence of lagged effects in the two years around reform. The results are robust against endogeneity and attenuation bias.
Author: World Bank Publisher: World Bank Publications ISBN: 1464814414 Category : Business & Economics Languages : en Pages : 254
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author: Publisher: ISBN: Category : Economics Languages : en Pages : 946
Book Description
Includes annual List of doctoral dissertations in political economy in progress in American universities and colleges; and the Hand book of the American Economic Association.
Author: Lykke E. Andersen Publisher: Cambridge University Press ISBN: 9780521811972 Category : Business & Economics Languages : en Pages : 288
Book Description
A multi-disciplinary team of authors analyze the economics of Brazilian deforestation using a large data set of ecological and economic variables. They survey the most up to date work in this field and present their own dynamic and spatial econometric analysis based on municipality level panel data spanning the entire Brazilian Amazon from 1970 to 1996. By observing the dynamics of land use change over such a long period the team is able to provide quantitative estimates of the long-run economic costs and benefits of both land clearing and government policies such as road building. The authors find that some government policies, such as road paving in already highly settled areas, are beneficial both for economic development and for the preservation of forest, while other policies, such as the construction of unpaved roads through virgin areas, stimulate wasteful land uses to the detriment of both economic growth and forest cover.
Author: Mr.Serhan Cevik Publisher: International Monetary Fund ISBN: 1484399811 Category : Business & Economics Languages : en Pages : 32
Book Description
Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries’ efficiency in collecting the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C-efficiency, using a broad panel of 134 countries over the period 1970-2014; and (2) the VAT gap using a more granular, proprietary dataset that draws on the results of IMF’s Revenue Administraion-Gap Analysis Program covering 24 countries over the period 2004-2016. We find that a higher share of services in aggregate value-added reduces the VAT efficiency, and that this adverse effect is mainly a result of a rise of non-tradable services, which in turn contributes to a narrowing of the VAT base.
Author: Michael Lang Publisher: ISBN: 9789087222369 Category : Electronic books Languages : en Pages : 740
Book Description
"This book will be an interesting and valuable tool for both regulators and practitioners alike to deepen their understanding of the various tax systems and the way certain issues are solved under different regimes, in order to encourage international trade and lay the groundwork for the removal of tax obstacles and related costs in global commerce."--Extracted from publisher website on March 25, 2014.
Author: Albert Fishlow Publisher: Brookings Institution Press ISBN: 0815721439 Category : Political Science Languages : en Pages : 251
Book Description
"Explains how the changes that Brazil has undergone over the last twenty years have transformed the social, political, economic, and diplomatic realms in that country and will affect its future, and especially influence the new presidency of Dilma Rousseff"--Provided by publisher.
Author: Maria Delgado Coelho
Author: Maria Delgado Coelho
Author: Ms.Dora Benedek
Author: World Bank
Author: 
Author: Lykke E. Andersen
Author: 
Author: Mr.Serhan Cevik
Author: Michael Lang
Author: Robert P. Crum
Author: Albert Fishlow