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This article discusses the dynamics of both the size and the composition of the Brazilian aggregate tax burden (BATB) in the 1995-2007 period and presents several (linear and non-linear) econometric specifications for this last variable. Our main conclusion - based both on the analysis of the...
Persistent link: https://www.econbiz.de/10010330729
This article discusses the dynamics of both the size and the composition of the Brazilian aggregate tax burden (BATB) in the 1995-2007 period and presents several (linear and non-linear) econometric specifications for this last variable. Our main conclusion - based both on the analysis of the...
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Die Bedeutung der Klein- und Mittelbetriebe ist für das Wirtschaftswachstum in den letzten Jahren wiederentdeckt worden. Der Autor stellt anhand von mehreren Beispielen aus der Praxis die steuerliche Situation verschiedener Betriebe dar. Er differenziert zwischen Gemeinde-, Landes- und...
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