Results 11 to 20 of about 148,757 (199)

Economías inflamables en tiempos de COVID-19: La reventa de gasolina en la frontera de Venezuela-Brasil. [PDF]

J Lat Am Caribb Anthropol, 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.
Morillo Ramos M, van Roekel E.
europepmc   +2 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, Jaime Vallés‐Giménez, Anabel Zarate‐Marco   +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, Margaret R. Metz, Simon A. Queenborough, Viveca Persson, S. Joseph Wright, David F. R. P. Burslem, Milton Zambrano, Renato Valencia   +7 more
wiley   +1 more source

The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution

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, Carmen Marín‐González, Jorge Onrubia   +2 more
wiley   +1 more source

Bridging the ideological gap? How fairness perceptions mediate the effect of revenue recycling on public support for carbon taxes in the United States, Canada and Germany

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, Erick Lachapelle, Johan Martinsson, Simon Matti   +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

Límites de deuda y crecimiento endógeno [PDF]

, 2007
Este artículo estudia las consecuencias sobre el crecimiento y el bienestar de diversas políticas fiscales con y sin límites a la deuda pública. En la economía modelo, el gasto público puede tener dos papeles diferentes, bien como un factor en la función
Blas Pérez, Beatriz, de
core   +3 more sources

El papel de la tributación en el desarrollo económico

El Trimestre Económico, 2021
En este ensayo Nicholas Kaldor realiza un análisis profundo sobre las formas de incentivar el desarrollo en los países subdesarrollados, en particular los de América Latina, mediante políticas fiscales que permitan una tributación justa, equitativa y ...
Nicholas Kaldor
doaj   +1 more source

Legal nature of the rules on income tax in the Republic, previus to the Act 3.996 [PDF]

, 2011
Se analizan las normas sobre impuestos a las rentas existentes en el país antes de la dictación de la actual Ley n° 3.966, sobre Impuesto a la Renta, distinguiéndose en dicho análisis varias etapas en la evolución ...
Cattaneo Escobar, Isaías
core   +2 more sources