Browsing FGV EPGE - Escola Brasileira de Economia e Finanças by Subject "Incentivos fiscais"

Now showing items 1-3 of 3

Benefícios fiscais são injustos

Ferreira, Pedro Cavalcanti
2012-05-13
The effects of tax incentives for small firms on employment levels

Corseuil, Carlos Henrique; Moura, Rodrigo Leandro de
2010-02-22

This paper will examine the effects of tax incentives for small businesses on employment level evaluating a program with this purpose implemented in Brazil in the 1990s. We first develop a theoretical framework which guides ...
Governos benevolentes, governos Leviatã e a (in)eficiência da guerra fiscal

Reich, Renata Villarta Moreira
2007-10

The tax competition has been explored in the international fiscal literature about the citizen welfare efficiency. Many Brazilian publications distinguished the fiscal competition as inefficient and perverse, based only ...