Tax Reform
Mostrando 13-24 de 39 artigos, teses e dissertações.
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13. Responsabilidade fiscal e gasto público no contexto federativo / Fiscal responsability and public expenditure in a federal context
The object of this research is to present a study on how public expenditure could undermine the goals of compliance with the Fiscal Responsibility Law. The study covers the analysis of the features and peculiarities of the Brazilian fiscal federalism, in the face of difficulties arising from the so-called fiscal war breaks out because of the autonomy of fede
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 18/05/2010
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14. Efeitos econômicos e fiscais de uma reforma tributária no Brasil : análise com um modelo inter-regional de equilíbrio geral computável para o Rio Grande do Sul
Alterações na legislação tributária sempre motivaram profundas discussões políticas e acadêmicas. Isso ocorre pois mudanças dessa natureza promovem a realocação dos fatores de produção, alterando a produção de setores e regiões, e, consequentemente, da receita arrecadada pelos governos. Essa última, por sua vez, é alterada por duas motivaç
Publicado em: 2010
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15. Caminhos da reforma tributária no Brasil: 1980-2009
This paper analyzes the evolution of tax reform since the great crisis of Brazilian State funding in the 1980´s until 2009. It emphasizes the importance of a comprehensive and interdisciplinary approach including Sociology, Economics and Political Science, especially for greater theoretical understanding of this process. The inter-systemic external environm
Publicado em: 2009
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16. Modelos de ciclos reais de negócios com imposto e setor externo : o caso brasileiro
The aim of this work is to analyses the impact of fiscal policies on Brazilian business cycles by using dynamic equilibrium models of a small open economy with government. In doing so, there are four ways of government finances its purchases by levying flat-rate: tax on consumption, tax on earnings from capital, tax on earnings from labor and investment tax
Publicado em: 2009
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17. Eficiência tributária: um estudo do desempenho das regiões fiscais da Receita Federal do Brasil na arrecadação de imposto de renda entre 1995 e 2006 / Tax efficiency: a study of the performance of regionss tax revenue collection in the Brazilian Federal income tax between 1995 and 2006
Historically, the role of the State is always changing, however it is always essential. The necessary changes in the recent role of the State are related to a number of changes to the end of the twentieth century, both the political scene as economic. The first question that arises in debate on the review of the role of the State is the size of your funding
Publicado em: 2009
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18. Uma análise do processo de expansão do ensino superior no Brasil : impacto em Sergipe (19952005)
This his study objectives to describe the distribution of the education in the Brazilian population (particularly in Sergipe), shows its evolution throughout the time and contributes for the comprehention of its importance for the performance of the Brazilian worker in the labor market, that is, verifies if the expansion occurred in recent years in the sergi
Publicado em: 2009
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19. Evaluation of the effects of law on the collection of Kandir ICMS in the State of Cearà / AvaliaÃÃo dos efeitos da lei Kandir sobre a arrecadaÃÃo de ICMS no estado do CearÃ
The Complementary Law no. 87/96, known as Kandir Law, promoted significant changes in the Tax Movement of Goods and Services (ICMS), the exemption from the jurisdiction of this state tax on exports of primary products and semi-prepared. The measure of depreciation tax, imposed by the government through the Law, seeking to give the Brazilian product more comp
Publicado em: 2008
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20. Política fiscal e investimento em infra-estrutura no contexto de modelos de gerações superpostas
The economic literature has emphasized the impact of fiscal policy and the incorporation of public capital on the formation of private capital, savings and productivity of labor. In this work, public capital (investment in infrastructure) is one of the factors of production. It was classified as infrastructure the capital that the government invests and imme
Publicado em: 2008
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21. Impactos de longo prazo de reformas fiscais sobre a economia brasileira
This paper aims to examine the impact on the economy of reductions in current spending and increasing public spending on investment, employing a general equilibrium model with exogenous growth. The model will be calibrated with data from the Brazilian economy in 2005 to assess the dynamics of the same in simulations of the parameters of fiscal policy (taxes
Publicado em: 2008
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22. Função de reação da política fiscal e intolerância da dívida: o caso brasileiro no período pós-real / Reaction Function of the Fiscal Policy and Debt Intolerance: The Brazilian Case in the Post-Real Period
Analyses of the sustainability of public debt across time in emerging countries are increasingly gaining in importance in the international economic debate, due to their importance for the evaluation of the macroeconomic policies of these countries. Following the June 1994 monetary reform that did away with hyperinflation, a major fiscal imbalance came to li
Publicado em: 2007
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23. A eficácia do IPTU progressivo como instrumento de planejamento urbano : a experiência do município de Assis, SP
The research at issue broaches the application of progressive escalation in the County Real Property Tax (IPTU) of empty lots in Brazilian towns, the so-called Progressive IPTU collected in the county of Assis (SP) from 1977 to 2006. The urbanization and urban growth process which speeded up in Brazil from 1940 on and whose dynamics did not make any differen
Publicado em: 2007
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24. An evaluation of the 2003 tax reform effort in Brazil
This paper provides an assessment of the tax-reform effort launched by the newly elected Lula government in 2003. It analyzes how the envisaged reform had to be changed and scaled down, in the wake of strong political resistance, after a failed attempt to develop a consensual proposal, fully supported by state-governors. The main effective changes are then e
Brazilian Journal of Political Economy. Publicado em: 2006-03