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Regras fiscais no Brasil e na Europa: Um estudo comparativo e propositivo
Gobetti, Sérgio Wulff - 2014
This paper aims to contribute to the debate on possible changes in the Brazilian tax system in the light of recent experience of the European Union (EU) and the United Kingdom, with regard to tax rules. International evidence indicates, according to the International Monetary Fund (IMF) Fiscal...
Persistent link: https://www.econbiz.de/10011372301
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Resultado primário e contabilidade criativa: Reconstruindo as estatísticas fiscais "acima da linha" do governo geral
Gobetti, Sérgio Wulff; Orair, Octávio - 2017
hypothesis that the recent deterioration of primary balances was generated by deeper fiscal expansion through expenditures. It …
Persistent link: https://www.econbiz.de/10011818862
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Antecipação fiscal, não fundamentalidade e não causalidade no Brasil
Borelli, Luan; Vonbun, Christian; Góes, Geraldo Sandoval - 2021
So far, there are very few papers concerning the problems of non causality and non-fundamentalness in fiscal studies …. This is even truer for Brazil. Non causality and non fundamentalness are econometric problems that are specially relevant … the ability, by market participants, to forecast and preview government expenditures before they effectively happen. This …
Persistent link: https://www.econbiz.de/10012802817
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Regras fiscais no Brasil e na Europa : um estudo comparativo e propositivo
Gobetti, Sérgio Wulff - 2014
This paper aims to contribute to the debate on possible changes in the Brazilian tax system in the light of recent experience of the European Union (EU) and the United Kingdom, with regard to tax rules. International evidence indicates, according to the International Monetary Fund (IMF) Fiscal...
Persistent link: https://www.econbiz.de/10010462134
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Estado e novo arranjo para o financiamento do investimento público no Brasil (State and New Investment Financing Arrangements : Alternatives for Brazil)
Biasoto Jr., Geraldo - 2017
Portuguese Abstract: A lógica do pensamento keynesiano mostra como a incerteza envolvida na imobilização de capital restringe a dinâmica da economia e a necessidade de promoção de instituições que reduzam as condições de risco. A economia brasileira tem se defrontado, há décadas, com...
Persistent link: https://www.econbiz.de/10012952357
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Antecipação fiscal, não fundamentalidade e não causalidade no Brasil
Borelli, Luan; Vonbun, Christian; Góes, Geraldo Sandoval - 2021
So far, there are very few papers concerning the problems of non causality and non-fundamentalness in fiscal studies …. This is even truer for Brazil. Non causality and non fundamentalness are econometric problems that are specially relevant … ability, by market participants, to forecast and preview government expenditures before they effectively happen. This happens …
Persistent link: https://www.econbiz.de/10012656123
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Resultado primário e contabilidade criativa : reconstruindo as estatísticas fiscais "acima da linha" do governo geral
Gobetti, Sérgio Wulff; Orair, Octávio - 2017
hypothesis that the recent deterioration of primary balances was generated by deeper fiscal expansion through expenditures. It …
Persistent link: https://www.econbiz.de/10011633562
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Há fundamentalidade nos modelos de VAR fiscal típicos para o Brasil?
Vonbun, Christian; Lima, Elcyon Caiado Rocha - 2020
, such as the non-causality and the non-fundamentalness. They are capable of biasing the estimates in any direction or …
Persistent link: https://www.econbiz.de/10012616454
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Há fundamentalidade nos modelos de VAR fiscal típicos para o Brasil?
Vonbun, Christian; Lima, Elcyon Caiado Rocha - 2020
, such as the non-causality and the non-fundamentalness. They are capable of biasing the estimates in any direction or …
Persistent link: https://www.econbiz.de/10012208507
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Revisitando a função de reação fiscal no Brasil pós-real: Uma abordagem de mudanças de regime
Mendonça, Mário Jorge; dos Santos, Cláudio H. - 2008
This article presents various econometric specifications - most notably Markov- Switching models - for the fiscal reaction function of the Brazilian consolidated public sector after the 1994 ?Real Plan?. The results reported here strongly suggest that a major structural break has happened in the...
Persistent link: https://www.econbiz.de/10010330486