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Bank debit taxes in Latin America : an analysis of recent trends
Coelho, Isaias; Ebrill, Liam; Summers, Victoria P. - 2001
Persistent link: https://www.econbiz.de/10001587982
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Bank Debit Taxes in Latin America : An Analysis of Recent Trends
Coelho, Isaias - 2001
convenient tax handle during a difficult fiscal period. The paper reviews the arguments for and against this type of taxation … significant. The tax may work better in times of fiscal crisis, when financial intermediation is deep, and when the tax rate is …
Persistent link: https://www.econbiz.de/10014399983
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Tax secrecy and tax transparency : the relevance of confidentiality in tax law
Kristoffersson, Eleonor (ed.) - 2013
Persistent link: https://www.econbiz.de/10010237132
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Contribution to social marketing and tax education in Brazil : an analysis of multiple case studies
Silva Santos de Lima, Albertina - In: International review on public and nonprofit marketing … 6 (2009) 2, pp. 185-186
Persistent link: https://www.econbiz.de/10003889877
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BAD taxation : disintermediation and illiquidity in a bank account debits tax model
Albuquerque, Pedro H. - In: International tax and public finance 13 (2006) 5, pp. 601-624
Persistent link: https://www.econbiz.de/10003373234
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The quality of fiscal adjustment and the long-run growth impact of fiscal policy in Brazil
Blanco, Fernando; Herrera Aguilera, Santiago - 2006
Persistent link: https://www.econbiz.de/10003377826
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Does formality improve micro-firm performance? : quasi-experimental evidence from the Brazilian SIMPLES program
Fajnzylber, Pablo; Maloney, William F.; Montes-Rojas, … - 2009
This paper employs regression discontinuity methods to identify the effect of formality on Brazilian micro-firm performance. The SIMPLES program introduced in November 1996 consolidated multiple taxes and social security contributions into a single payment and reduced taxes for eligible small...
Persistent link: https://www.econbiz.de/10003908658
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Políticas anticíclicas na indústria automobilística : uma análise de cointegração dos impactos da redução do IPI sobre as vendas de veículos
Alvarenga, Gustavo Varela; Alves, Patrick Franco; … - 2010
The aim of this paper is to analyze the impacts of the reduction of the Brazilian Tax on Industrialized Products (IPI …
Persistent link: https://www.econbiz.de/10008729403
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O dedo na ferida : [menos imposto, mais consumo]
Almeida, Alberto Carlos - 2010
Persistent link: https://www.econbiz.de/10008825048
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Does formality improve micro-firm performance? : Evidence from the Brazilian SIMPLES program
Fajnzylber, Pablo; Maloney, William F.; Montes-Rojas, … - In: Journal of development economics 94 (2011) 2, pp. 262-276
Persistent link: https://www.econbiz.de/10009261651