[PDF][PDF] Tax on Large Fortunes: the recent international debate and the situation in Brazil

P Carvalho Jr, L Passos - 2018 - socialprotection-humanrights.org
best way to apply wealth tax and on which countries such a … Clearly, this distribution represents
the global reality in 2000, … than Brazil—already has 500,000 wealth tax contributors, and …

Optimal Taxation of Informal Firms: Misreporting Costs and a Tax Reform in Brazil

M Arbex, E Mattos, R Regatieri - The BE Journal of Macroeconomics, 2024 - degruyter.com
… relevant, and therefore we contribute to the empirical literature on tax evasion that relies
on … ) and heterogeneous consumers, we find it closer to the reality of small firms to focus on …

[PDF][PDF] Tax evasion in Brazil and the Institutions to control

F Clemente, VS Lírio - International Journal of Accounting and …, 2017 - academia.edu
… Then, there is an optimal rate level that maximizes the tax authority profit. After this level, …
Table 1 shows the value of the main taxes and contributions paid by companies in Brazil from …

Tax on Large Fortunes: the recent international debate and the situation in Brazil

PHB de Carvalho Junior, L Passos - 2018 - econstor.eu
best way to apply wealth tax and on which countries such a … Clearly, this distribution represents
the global reality in 2000, … than Brazil—already has 500,000 wealth tax contributors, and …

The distributive impact of income taxes in Brazil

RC Fernandes, BPC Diniz, FG Silveira - 2018 - econstor.eu
… intends to contribute to the literature relating taxation with … rule that allows it to be rated
according to a ‘best practice’, as … of the reality of the richest individuals in Brazilian society while …

[HTML][HTML] An Economic Analysis of Tax Evasion

V Baldani-Miranda - Beijing Law Review, 2024 - scirp.org
Brazil, the paper concludes that while the country’s tax law … as an economic model 3 is a
simplified form of social reality applied … taxation from an economic perspective is the optimal tax, …

Property tax performance and potential in Brazil

PHB Carvalho Junior - 2017 - repository.up.ac.za
… making this research project possible through their valuable contributions: • Professor Riël
Franzsen, my supervisor – thank you for your guidance and encouragement during this study. …

The role of government accounting and taxation in the institutionalization of slavery in Brazil

LL Rodrigues, R Craig - Critical Perspectives on Accounting, 2018 - Elsevier
it social authority, social reality and temporal endurance. … contributed to the genocide by
disregarding the rights of Jews. … of Brazil and its desired level of population, would best be …

Fiscal capacity and inequality: evidence from Brazilian municipalities

FM Hollenbach, TN Silva - The Journal of Politics, 2019 - journals.uchicago.edu
… The higher the equilibrium level of redistribution would be in a world with perfect tax
collection, the stronger is the … In reality, however, the IPTU has been found to be a regressive …

Business strategy and tax aggressiveness in Brazil

A Lopo Martinez, BA Ferreira - Journal of Strategy and Management, 2019 - emerald.com
… of aggressive tax planning as a kind of strategy for Brazilian public … This is an area that
has not been examined in Brazil, and … Contribution Taxes incurred, divided by income before …