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Lic.-avh. Stockholm : Handelshögskolan, 2005.

Thesis (M.S.)--Virginia Polytechnic Institute and State University, 1991. / Vita. Abstract. Includes bibliographical references (leaves 106-110). Also available via the Internet.

Thesis (Ph. D.)--Duke University, 2008.

Thesis (Ph. D.)--University of Chicago, Dept. of Economics, August 1999. / Includes bibliographical references. Also available on the Internet.

Thesis (Ph. D.)--University of Massachusetts at Amherst, 1995. / Includes bibliographical references (leaves 192-202).

Thesis (Ph. D.)--Cornell University, 1993. / Vita. Includes bibliographical references (leaves 274-285).

Thesis (Ph.D.) - University of Queensland, 2006. / Includes bibliography.

A presente pesquisa destina-se a estudar os incentivos tributários. Espécie de norma tributária indutora, os incentivos tributários ainda não receberam a atenção devida por parte dos estudiosos do direito tributário. Atento ao volume cada vez maior de recursos envolvendo incentivos tributários, assim como a necessidade de se conferir maior transparência e responsabilidade na gestão do gasto público, esse trabalho dedica-se a estudar essa ainda pouco explorada figura, extremando-a de figuras parecidas, com as quais não raras vezes é confundida. Embora não haja uma conceituação constitucional ou legal expressa, é possível afirmar que os incentivos tributários são hipóteses de desoneração tributária, que importam em derrogações às regras gerais de tributação, com o não ingresso de recursos nos cofres públicos, de forma a estimular condutas dos contribuintes, com a finalidade de se atingir fins e objetivos constitucionais. Em virtude de sua natureza híbrida, os incentivos tributários se sujeitam a limitações constitucionais tributárias e econômicas, assim como às limitações orçamentário-financeiras. O principal instrumento de compatibilização entre os incentivos tributários, capacidade contributiva, isonomia e cânones da ordem econômica é o princípio da proporcionalidade. Poder Legislativo, Tribunal de Contas e Poder Judiciário devem fiscalizar e controlar essa espécie de desoneração tributária. O Controle a cargo Poder Legislativo (no âmbito do Poder Legislativo federal) tem deixado muito a desejar, tanto no que concerne ao controle dos limites orçamentário-financeiros, quanto no que diz respeito ao controle dos limites constitucionais tributários e econômicos. O Controle que cabe ao Tribunal de Contas (foi analisado o Tribunal de Contas da União) tem mostrado alguma evolução. Contudo, a análise de alguns julgados do TCU demonstra que há muito a melhorar, especialmente no que concerne à investigação da legitimidade e economicidade. A LRF ostenta caráter de norma geral no que tange aos requisitos para a concessão de incentivos tributários. Eventual descumprimento desses preceitos por leis locais revela verdadeira inconstitucionalidade, passível de controle pelo Poder Judiciário. A atuação do Poder Judiciário, em especial do STF, no controle dos incentivos tributários tem sido bastante tímida e pouco transparente. Na maior parte dos casos, o STF tem se limitado a reafirmar o caráter discricionário dos atos oriundos do Poder Legislativo e Executivo, negando-se a examiná-los. Os pedidos de extensão de incentivos tributários também não tem obtido sucesso, pois o STF faz aplicação irrestrita da cláusula do legislador negativo. Uma solução conciliadora seria o judiciário se valer da declaração de inconstitucionalidade sem a pronúncia de nulidade, permitindo a extensão dos incentivos tributários àqueles casos em que a ilegalidade não reside no incentivo em si mesmo, mas na sua não aplicação aos contribuintes em mesma situação. Muito embora existam limites bem definidos, é possível afirmar que o controle dos incentivos tributários precisa evoluir muito. / This research aims to study the tax incentives. Sort of inducer tax rule, the tax incentives have not already received the correct attention by tax law scholars. Keeping an eye on the increase of resources involving the tax incentives, and realizing the necessity of bringing more transparency and responsibility in the management of public expenditure, this work intend to study this little explored figure, distinguishing from other similar figures, which has been many times confused with. Although there has not been a constitutional or legal expressed meaning, it is possible to affirm the tax incentives are kinds of tax exemption, which implies derogation from general rules for taxation, with the not entering of resources into public purse, in order to get constitutional purposes and objectives. Due to this hybrid nature, the tax incentives are subject to constitutional and economic limitations, as well as budget and financial limitation. The main instrument of compatibility between the tax incentives, the ability to pay, equality and the economic order canons is the principle of proportionality. Legislative Power, Court of Auditors and Judiciary must supervise and control this kind of tax exemption. The control made by the Legislative (within the federal scope) has much been lacking, both in terms of controlling the budget and financial limits, and in terms of controlling the constitutional tributary and economic limits. The control by Court of Auditors (the Court of Auditors of Union was analyzed) seems to have some evolution. However the analysis of some Courts judgments reveals that it has much to improve, mainly concerning the investigation of legitimacy and economy. The LRF shows character of general rule in terms of requirement for granting tax incentives. Eventual non-compliance of this precepts by local rules reveals true unconstitutionality, which can be controlled by Judiciary. The actions of the Judicial Power, especially the STF actions, upon the tax incentives control have been fairly timid and lacking in transparency. In many cases, the STF has been limited to the reaffirmation of discretionary character of the acts performed by Legislative and Executive powers, but refusing the analysis of them. The requests of tax incentive extension have been unsuccessful, because of the large unrestricted application of negative legislator clause by STF. A conciliatory solution would be the Judiciary using the declaration of unconstitutionality without nullity pronunciation, allowing the tax incentives extension to that cases which the illegality is not in the incentive itself, but in the act of not applying the incentive extension to the taxpayers who are in the same situation. Although there are clear limits, it is possible to affirm that the tax incentives control still needs to evolve.

Adherence to antiretroviral therapy (ART) is one of the most important issues in pediatric patients living with Human Immunodeficiency Virus (HIV). Combined with the fact that young patients face a large array of adherence barriers, interventions that can increase adherence are of great interest. Financial incentives (FIs) are a novel approach in pediatric HIV settings, and have not been studied previously in this disease for this age group. Thus, we sought to evaluate the effects FIs had in helping pediatric HIV patients achieve and maintain virologic suppression (VS). Furthermore, a post-incentive survey was administered to evaluate the self-perceived effects of FIs. In our study, FIs were not associated with achieving VS among pediatric and adolescent patients. The post-incentive survey has demonstrated many aspects of patients' and guardians' perceptions of FIs that should be considered in future FI studies. First, it was likely that patients who effectively grasped the concept of financial reward were most positively influenced by FIs. Second, the study data suggested that FIs may be contra-effective to those patients who report strong emotional responses to negative outcomes. Further and more comprehensive studies are required to fully characterize these effects.