The replacement of payroll tax by a tax on revenues : a study of sectorial impacts on the Brazilian economy
Year of publication: |
January-April 2014
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Authors: | Silva, Wilton Bernardino da ; Paes, Nelson Leitão ; Ospina, Raydonal |
Published in: |
Economia : revista da ANPEC. - Bingley, United Kingdom : Emerald, ISSN 2358-2820, ZDB-ID 2451788-4. - Vol. 16.2015, 1, p. 46-59
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Subject: | Neoclassical models | Tax reforms | Payroll tax exemption | Brasilien | Brazil | Gewerbesteuer | Local business tax | Steuerreform | Tax reform | Steuereinnahmen | Tax revenue | Wirkungsanalyse | Impact assessment | Steuervergünstigung | Tax incentive |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in spanischer Sprache |
Other identifiers: | 10.1016/j.econ.2015.02.001 [DOI] hdl:10419/179586 [Handle] |
Classification: | C61 - Optimization Techniques; Programming Models; Dynamic Analysis ; C68 - Computable General Equilibrium Models ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation |
Source: | ECONIS - Online Catalogue of the ZBW |
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