Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-08-02T16:11:18Z No. of bitstreams: 1 Priscilla Carla Versatti.pdf: 1033685 bytes, checksum: 7e3ad3cdca5600ea1e0c5bfb881a5a27 (MD5) / Made available in DSpace on 2016-08-02T16:11:18Z (GMT). No. of bitstreams: 1 Priscilla Carla Versatti.pdf: 1033685 bytes, checksum: 7e3ad3cdca5600ea1e0c5bfb881a5a27 (MD5) Previous issue date: 2016-03-21 / The purpose of this research is to analyze the application of the principles laid down in our Constitution, guiding the legislative activity of positive law, under the regulatory provisions of competence of the States to grant tax benefits unilaterally causing serious distortions in the tax constitutional system. When confronted with this scenario, already well explored by distinguished jurists and scholars, breaks for a principled perspective, which triggered the tax competitiveness of several prisms both harmful, namely, the current Tax War, as the desirable tax competition It enables compliance in a single regulatory system in aliquots of levels with low margin for negotiations between States and taxpayers. As main theme, identifies the constitutional principles violated due to the tax war between the United States, as well as the impact of these to develop a layout that enables media able to mitigate the harmful effects to society, safeguarding the improvements it originated. To do so, the paper examines the first chapters the constitutional foundations that guide the current regulatory system, also deals with all the historical developments in the ICMS regulation needed to understand and update the theme fiscal war. Subsequently, the tax competitiveness affection principles are addressed. It also demonstrates the tax competitiveness and Tax War by principles approach in order to take its proper application in compliance with the constitutional system. The last part is dedicated to the concluding summary of this research, in which it appears that despite many legislative attempts to succumb to predatory competition only with the appropriate application of constitutional principles one can achieve the desired harmony in the tax constitutional system / O propósito da presente pesquisa é analisar a aplicação dos princípios previstos em nossa Constituição Federal, norteadores da atividade legislativa do direito positivo, no âmbito das normas infralegais de competência dos Estados que concedem benefícios fiscais unilateralmente acarretando sérias distorções no sistema constitucional tributário. Ao deparar com esse cenário, já muito bem explorado por ilustres juristas e doutrinadores, parte-se para uma perspectiva principiológica, sendo deflagrada a competitividade tributária por diversos prismas tanto o prejudicial, qual seja, a atual Guerra Fiscal, como a competição fiscal desejável que possibilita a conformidade num mesmo sistema normativo em patamares de alíquotas com baixa margem para negociações entre Estados e contribuintes. Como eixo temático, identificam-se os princípios constitucionais violados decorrente da Guerra Fiscal entre os Estados-membros, bem como a repercussão destes para desenvolver uma esquematização que possibilite meios capazes de mitigar os efeitos danosos à sociedade, resguardando as benfeitorias dela oriundas. Para tanto, o trabalho examina nos primeiros capítulos os fundamentos constitucionais que pautam o sistema normativo vigente, também trata de toda a evolução histórica na normatização do ICMS necessária à compreensão e atualização do tema guerra fiscal. Posteriormente, são abordados os princípios afetos à competitividade tributária. Demonstra, ainda, a competitividade tributária e a Guerra Fiscal pelo enfoque principiológico com vista a empreender sua adequada aplicação em observância ao sistema constitucional. A última parte é dedicada à síntese conclusiva da presente pesquisa, em que se depreende que, a despeito das tentativas legislativas para sucumbir a competitividade predatória, somente com a apropriada aplicação dos preceitos constitucionais se pode atingir a harmonia almejada no sistema constitucional tributário

Chapter 1: I analyze economies of scale for fire and police services by considering how per-household costs are affected by a municipality’s size. Using 2005-2008 municipal data for the Province of Ontario, I employ a partial-linear model to non-parametrically estimate per-household cost curves for each service. The results show that cost per household is a U-shaped function of municipal size for each service. For fire services, these costs are minimized at a population of about 20,000 residents, while for police services they are minimized at about 50,000 residents. Based on these results, implications are drawn for municipal amalgamation policy. Chapter 2: I review how the literature has continued to exclude the business property tax (BPT) from the marginal effective tax rate (METR) on capital investment for over 25 years. I recast the METR theory as it relates to the BPT and compute 2013 estimates of the METR for all 10 provinces in Canada with provincial BPTs included. Building on these estimates, I compute the METR inclusive of municipal BPTs for the largest municipality in each province. I find the BPT to be substantially damaging to municipal, provincial and international competitiveness. With the business property tax representing over 60% of the Canadian METR, among the various capital taxes it is by far the largest contributor to Canada’s investment barrier. Chapter 3: I estimate the responsiveness of structure investment and the tax base to commercial property taxes, taking a new step toward resolving the “benefit view” vs. “capital tax view” debate within the literature. Using a first-difference structural model to analyze 2006-2013 municipal data for the Province of Ontario, I improve upon past studies and build onto the literature in a number of ways. I find that commercial structure investment and tax base are highly sensitive to the property tax with Ontario’s assessment-weighted average tax elasticity (and tax-base elasticity) ranging from -0.80 to -0.90 at 2011 taxation levels. The results support the capital tax view of the business property tax, building onto the growing consensus that business property taxes substantially impact investment in structures and the value of the tax base.