Browsing FGV EESP - Textos para Discussão / Working Paper Series by Subject "Sonegação fiscal"

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    • Tax evasion, testosterone and personality traits 

      Arbex, Marcelo Aarestru; Carré, Justin M.; Geniole, Shawn N.; Mattos, Enlinson
      2018-02
      High 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 ...

    • Taxing hard-to-tax markets 

      Arbex, Marcelo Aarestru; Mattos, Enlinson; Ogura, Laudo M.
      2014-02-12
      Tax 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 ...