The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory...

The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory...

Tax expenditures with health care in Brazil: the behavior between the years 1996 and . This article presents an economic approach trying to get the interrelations between the private expenditures on health care and the tax expenditures. It shows an overview of the family's expenses on health...

Relações federativas : da evolução da política de incentivos fiscais à guerra fiscal -- Fundesc e Procape no movimento da coordenação federativa -- O Prodec e o Pró-Emprego no movimento da descentralização da política fiscal e do conflito federativo

This paper aims to evaluate the impact of a tax incentive program targeted to small business (SIMPLES) on employment growth. The evaluation is conducted for two distinct periods, namely 1997 when the program was first implemented and 1999 when the eligibility rule was modified in order to...