Results 11 to 20 of about 150,238 (175)
Bienestar social e impuesto sobre la renta [PDF]
, 1986 This paper intends to generalize the SANDMO'S model on evasion and optimal taxation (Journal of Public Economics, 1981, Vol. 16) in two directions. First, by extending the frame of redistributive preferences to other social objectives apart from utilitarianism; second, allowing that non evaders may differamong them, according to the current literature ...
Ruiz del Portal Bravo, Francisco Javier
core +5 more sources
Fighting vacation rental tax evasion through warnings to potential evaders
Real Estate Economics, Volume 51, Issue 6, Page 1437-1466, November 2023., 2023 Abstract This paper uses differences‐in‐differences to analyze the effectiveness of messages sent by the Spanish Tax Agency to deter tax evasion by owners of vacation rentals. The results suggest that these messages were effective in the aggregate, as there was an increase both in the declared amount of such income (6–8.5%, depending on the line item ...
Julio López‐Laborda +2 more
wiley +1 more source
Tax incentives, private investment and employment: Evidence from an Ecuadorian reform
Journal of International Development, Volume 35, Issue 7, Page 2129-2156, October 2023., 2023 Abstract This paper estimates the effect of the Organic Law for Productive Development, Attraction of Investments, Generation of Employment and Stability and Fiscal Balance on new investment and employment applied in August 2018 in Ecuador. Using event study designs and difference‐in‐ differences models, I find that the policy implementation does not ...
Segundo Camino‐Mogro
wiley +1 more source
Seasonality of reproduction in an ever‐wet lowland tropical forest in Amazonian Ecuador
Ecology, Volume 104, Issue 9, September 2023., 2023 Abstract Flowering and fruiting phenology have been infrequently studied in the ever‐wet hyperdiverse lowland forests of northwestern equatorial Amazonía. These Neotropical forests are typically called aseasonal with reference to climate because they are ever‐wet, and it is often assumed they are also aseasonal with respect to phenology.
Nancy C. Garwood +7 more
wiley +1 more source
The Journal of Latin American and Caribbean Anthropology, Volume 27, Issue 1-2, Page 37-56, June 2022., 2022 Resumen La reventa de gasolina brasilera en la frontera Venezuela–Brasil es un acontecimiento emergente que facilita el entendimiento sociopolítico nuevo de las estrategias de sobrevivencia locales más allá de la resiliencia social e informalidad en tiempos de crisis.
Morelia Morillo Ramos, Eva van Roekel
wiley +1 more source
Public Budgeting &Finance, Volume 42, Issue 2, Page 221-254, Summer 2022., 2022 Abstract The paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax expenditures analyzed would increase revenue by €24,457 million (37.9% of the IRPF actual collection),
Julio López‐Laborda +2 more
wiley +1 more source
Review of Policy Research, Volume 38, Issue 5, Page 529-554, September 2021., 2021 Abstract Carbon taxes are frequently advocated as a means of reducing greenhouse gas (GHG) emissions, yet their political feasibility remains a challenge. To enhance their political appeal, carbon tax proponents have proposed revenue recycling as a means of alleviating public concern with this instrument's visible costs.
Sverker C. Jagers +3 more
wiley +1 more source
Redistributive effects of fiscal policies in Mexico: Corrections for top income measurement problems
Latin American Policy, Volume 12, Issue 1, Page 148-180, May 2021., 2021 Abstract This article assesses the redistributive effects of fiscal instruments in Mexico in 2010–2014, correcting for top‐income measurement problems. Two correction methods are applied—survey‐sample reweighting for households' nonresponse probability and replacing of top incomes using smooth Pareto distributions—to reestimate the effects of pensions,
Vladimir Hlasny
wiley +1 more source
Revista de Fomento Social, 1998 La Reforma del Impuesto sobre la Renta de las Personas Físicas ha sido objeto de especial atención por parte de la opinión pública en los últimos meses.
Javier Gorosquieta Reyes
doaj +1 more source
Implementation challenges for seafarers’ social security protection: The case of the European Union
International Social Security Review, Volume 73, Issue 4, Page 3-24, October/December 2020., 2020 Abstract In a world of competing flag States and short‐term employment, enjoying the benefits provided by a social security system is a difficult, if not impossible, task for many seafarers. The Maritime Labour Convention, 2006, has abandoned the flag State principle in favour of the residence principle for that reason.
Laura Carballo Piñeiro
wiley +1 more source