Movimentação financeira: a base de uma contribuição para o INSS em substituição à folha de pagamentos [PDF]
, 2010 Wages and labor income are taxed in Brazil at the rate of 42.5% on the average, considering payments of both employers and employees. This makes it one of highest taxed labor markets in the world. The tax burden falls mostly on firms.
Cintra, Marcos
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Do investors care about corporate tax? [PDF]
, 2016 This paper conducts a comprehensive examination of the link between corporation tax payment and financial performance in the UK. We find no discernible link between tax rates and stock returns for the UK, no matter how tax payment is measured.
Brooks, Chris +3 more
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Too Good to Be True: Private Placement Life Insurance Policies [PDF]
, 2023 In this article, Calderón Gómez examines a tax avoidance scheme involving private placement life insurance policies — large policies that potentially allow wealthy taxpayers to move their traditionally tax-inefficient investments in private equity and ...
Calderón Gómez, Luís Carlos
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The emergence of a new techno‐eonomic paradigm : The age of Information and Communication Technology (ICT) [PDF]
, 2002 US technological leadership and domination of the world economy were further enhanced by the extraordinarily rapid rate of technical change and output growth in the semiconductor, computer, and telecommunications industries in which American firms played
Freeman, Chris, Louçã, Francisco
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The Criminality of Tax Planning [PDF]
, 2023 In recent years, the federal government has adopted an aggressive prosecution policy that targets tax advisors who help their clients evade taxes. Increased prosecutions coupled with the present-day sophistication of tax practice call for a critical ...
Kwon, Michelle M.
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Defeating Section 10(1)(o)(ii) of the income tax act within the parameters of South Africa's general anti-avoidance rules [PDF]
, 2021 Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2021.Background: The foreign remuneration exemption contained in Section 10(1)(o)(ii) of the Act was capped at R1.25 million with effect from 1 March 2020.
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Designing economic instruments for the environment in a decentralized fiscal system [PDF]
When external effects are important, markets will be inefficient, and economists have considered several broad classes of economic instruments to correct these inefficiencies.
Alm, James, Banzhaf, H. Spencer
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Liliput oder Leviathan? Der Staat in der globalisierten Wirtschaft [PDF]
, 2017 Globalization is often seen to result in a smaller (Lilliput) or larger (Leviathan) state. But future public activity will be more flexible. People have multiple identities.
Frey, Bruno S.
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Winners and Losers of Tax Competition in the European Union [PDF]
This paper quantifies the macroeconomic effects of capital income tax competition in the European Union using a two-country neoclassical dynamic general equilibrium model.
Enrique G. Mendoza, Linda L. Tesar
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¿Un mundo unipolar, multipolar o apolar? El poder estructural y las transformaciones de la sociedad internacional contemporánea. [PDF]
, 2008 Depto. de Relaciones Internacionales e Historia GlobalFac.
Sanahuja, José Antonio
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