Showing 1 - 10 of 75
This study tests the value relevance of R&D expenses for the Portuguese context. The methodology adopted is based on econometric models, and takes into consideration the kind of information companies display and the adoption of IASB accounting standards in 2005. The empirical evidence suggests...
Persistent link: https://www.econbiz.de/10008550328
Neste artigo elabora-se uma abordagem empírica, com recurso a técnicas econométricas apropriadas para dados em painel, que visa contribuir para a redução (ou mesmo eliminação) do desvio entre os valores contabilístico e de mercado das empresas. Tendo por base 20 das empresas que mais...
Persistent link: https://www.econbiz.de/10008480928
The return of the developmental State in Brazil raises revealing historical and comparative contrasts. The main contemporary difference is that developmentalism and industrial policy are being defined and pursued in far more open and participatory political contexts than was previously the case...
Persistent link: https://www.econbiz.de/10011372215
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...
Persistent link: https://www.econbiz.de/10010330535
The public policies on mass transit and other economic policies have been unable to avoid increasing mass transit costs and urban bus fares, which places a burden on a majority of the population depending on public transit. This study analyzes the variations in urban bus fares and households...
Persistent link: https://www.econbiz.de/10010330616
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
Faced with the extremely heterogeneous reality of small businesses and aware of the different criteria and legal structure, existing in Brazil, to its classification and framework, this paper aims to highlight the need to establish a set of articulated objectives, the target audience and the...
Persistent link: https://www.econbiz.de/10011818807
This paper analyses two tax reform bills that are being discussed at the Brazilian National Congress, by comparing them and pointing their advantages and drawbacks. Moreover, the paper provides four empirical contributions to the debate: i) neutral rate estimates for the new Goods and Services...
Persistent link: https://www.econbiz.de/10012616429
We propose an integrated public-private system designed to improve the pre-finance capabilities of micro and small enterprises (MSE), thereafter assisting them with finance to foster their innovation and/or expansion plans. The idea is to regulate a market standing on income-contingent...
Persistent link: https://www.econbiz.de/10013400216
The tax reform debate in Brazilian academic and political circles addresses numerous problems in our tax system, aiming to simplify it, increase its efficiency and its progressivity in order to guarantee the State's ability to provide essential public services. A relevant dimension, however, is...
Persistent link: https://www.econbiz.de/10013400242