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Personal income tax : incentive or disincentive to work effort?
Dalamagas, Basil A.; Kotsios, Stelios - In: Revue économique : revue bimestrielle 59 (2008) 4, pp. 777-811
Persistent link: https://www.econbiz.de/10003728187
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Thin capitalization rules
Sousa da Câmara, Francisco de; Almeida Fernandes, José - In: International transfer pricing journal 14 (2007) 2, pp. 119-123
Persistent link: https://www.econbiz.de/10003449027
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Robin Hood versus piggy bank : income redistribution in Portugal 2006 - 2010
Rodrigues, Carlos Farinha; Andrade, Isabel - In: Panoeconomicus 61 (2014) 5, pp. 617-630
Persistent link: https://www.econbiz.de/10010495757
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Taxation of pensions in Portugal : is there a rationale for a semi-dual income tax system?
Bravo, Jorge Miguel Ventura - 2016
The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...
Persistent link: https://www.econbiz.de/10011499817
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Taxes and labor supply : Portugal, Europe, and the United States
Silva, André C. - In: Portuguese economic journal 7 (2008) 2, pp. 101-124
Persistent link: https://www.econbiz.de/10003751344
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Trends in company/shareholder taxation: single or double taxation : subject I ; [57th congress of the International Fiscal Association, Sidney 2003]
Vann, Richard J. (contributor) - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002352620
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As perspectivas actuais de revisão da tributação do rendimento e da tributação do património em Portugal
Basto, José Xavier de - In: Boletim de ciências económicas 41 (1998), pp. 125-158
Persistent link: https://www.econbiz.de/10001639877
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Taxation of Pensions in Portugal : Is There a Rationale for a Semi-Dual Income Tax System?
Bravo, Jorge Miguel - 2016
The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...
Persistent link: https://www.econbiz.de/10012986108
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E-government simulation tool for accounting education : personal income tax simulator
Pedrosa, Diogo; Trigo, António; Varajão, João; Sá … - In: Sociotechnical enterprise information systems design …, (pp. 233-249). 2013
Persistent link: https://www.econbiz.de/10009741857