Browsing FGV EESP - Textos para Discussão / Working Paper Series by Subject "Impostos"
Now showing items 1-9 of 9
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Another argument against negotiated grants: how the bill for local corruption is distributed
2016The objective of this paper is to indicate another argument against negotiated grants (NGs): the possibility of local leaders seeking NGs in order to transfer the bill for local corruption to the whole country. Our argument ... -
Limited tax capacity and the optimal taxation of firms
2020-11Limited 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 ... -
Optimal paternalistic health and human capital policies
2018-02-16We study optimal human and health linear policies when there is a paternalistic motive to overcome present bias problems of agents with heterogeneous cognitive skills. The paternalistic intervention rewards individuals for ... -
Regulamentação e estabelecimento de boas práticas em assuntos tributários (fiscal affairs) pelo OCDE
2020-09A OCDE, enquanto organização e forum internacional para debates e estabelecimento de boas práticas, vem se destacando como importante liderança para a criação de regulamentações sobre os mais relevantes temas da agenda ... -
Tax evasion, testosterone and personality traits
2018-02High testosterone levels in men may inhibit tax evasion. From a laboratory experiment with 121 young men, we present suggestive evidence that putative markers of prenatal and pubertal testosterone exposure and some personality ... -
Tax preferences and optimal income taxation
2020-11We develop a two-agent model where agents have preferences over consumption, leisure, independent and interdependent tax preferences - personal (own tax payments) and interpersonal (average tax payments in the economy). ... -
Taxing hard-to-tax markets
2014-02-12Tax enforcement costs constrain the government s ability to observe economic transactions, giving rise to hard-to-tax (HTT) markets. In these markets transactions are untaxed and consumers are better o¤ than in taxed ... -
Tributação e BEPS: a avaliação da OCDE sobre matéria tributária e a implementação do Projeto BEPS pelo Brasil
2020-09A OCDE estabeleceu parcerias para tratar da pauta da tributação internacional, especialmente com o G20 e organizações financeiras internacionais, das quais o Brasil também é membro. Os temas de melhoria da administração ...
