Made available in DSpace on 2016-04-26T20:48:45Z (GMT). No. of bitstreams: 1 Lavinia Moraes de Almeida N Junqueira.pdf: 3001685 bytes, checksum: 628e93636718e357f3154237bd212210 (MD5) Previous issue date: 2006-06-06 / In light of ideal tax principles, this study computes and analyses the cumulative taxation of goods and services in Brazil from 2003 to 2005. Computes and analyses the effective tax rates on households´ consumption and wages as per ranges of total income. The study provides thereby a practical view of Brazilian taxation during this period, allowing further international comparative studies as well as the assessment of opportunities for tax reform / O trabalho calcula e analisa, à luz dos princípios ideais de tributação, a incidência em cascata de tributos sobre bens e serviços no Brasil de 2003 a 2005. Calcula e analisa também a alíquota efetiva de tributação das famílias brasileiras, incidente sobre o valor de bens e serviços consumidos e sobre os salários por faixa de renda. Traz assim um panorama prático da tributação no período estudado, permitindo comparação internacional e identificação de oportunidades de Reforma Tributária

Made available in DSpace on 2015-12-03T18:35:14Z (GMT). No. of bitstreams: 1 Vagner_Jaime_Rodrigues.pdf: 1585352 bytes, checksum: 3850bd1d8f21a4047dc7e140f3f636ee (MD5) Previous issue date: 2010-07-08 / There have been discussions among Brazilian legislators regarding the Tax legislation, seeking for alternatives to simplify it. Concerning the Brazilian state tax over the Circulation of Goods and Interstate and Intercity Transportation Services and Communication (ICMS), the current discussion focus on the necessity of redistributing the collected tax over interstate transactions. In this context, the federal government sent to the Congress a Proposal for a Constitutional Amendment (PEC 233/08), suggesting changes in the way the ICMS is collected. One of the most relevant changes is focused on the transference of the tax due by the taxpayer in a given State (origin) to the Buyer State (Destiny). The aim of this work is to analyze and validate the hypothesis that the State of Amapa, by being a liquid-importer state (with buying of goods above the interstate selling of goods) will have a positive impact in its collection of the ICMS tax. To carry out this work, it was obtained data from the Amapa State Revenue regarding the interstate collection of the ICMS, between 2005 and 2008. It was realized some simulations with such data, by means of the PEC 233/08 policies, to estimate the new balance calculation of ICMS and it was compared with the balance regulated by the current legislation. According to the methodological typology, this research is exploratory and descriptive as to its purpose, and documental and bibliographic concerning to its means, with a quantitative and qualitative approach of the matter. The results obtained indicate that in the analyzed years, between 2005 and 2008, the balance calculation over the current collection system shows the feature of credit balance, while by means of the simulation, and if adopted the criteria established by the PEC 233/08, the calculated balance assumes a debit condition. Thus, it can be concluded that the State of Amapa will have a positive impact in the collection of the ICMS tax for interstate transactions. / Sistematicamente ocorrem discuss??es por parte dos legisladores brasileiros, em torno da legisla????o tribut??ria, procurando alternativas para simplific??-la. Em rela????o ao Imposto sobre Opera????es Relativas ?? Circula????o de Mercadorias e sobre Presta????es de Servi??os de Transporte Interestadual e Intermunicipal e de Comunica????o (ICMS), a atual discuss??o concentra-se na necessidade de uma redistribui????o do imposto arrecadado sobre as transa????es interestaduais. Nesse contexto, o governo federal enviou ao Congresso Proposta de Emenda Constitucional (PEC 233/08), sugerindo mudan??as na sistem??tica da arrecada????o do ICMS. Uma das mudan??as de maior impacto concentra-se na transfer??ncia do imposto devido pelo contribuinte sediado em um Estado (Origem) ao Estado comprador (Destino). O presente trabalho tem como objetivo analisar e validar a hip??tese de que o Estado do Amap??, por ser um Estado importador-l??quido (compras superiores ??s vendas interestaduais) ter?? impacto positivo na sua arrecada????o do imposto de ICMS. Para realiza????o deste trabalho, foram obtidos da Secretaria da Receita Estadual do Estado do Amap?? os dados da arrecada????o interestadual do ICMS dos anos de 2005 a 2008. Foram realizadas simula????es com estes dados, aplicando-se as diretrizes da PEC 233/08, no sentido de apurar os novos saldos de apura????o do ICMS e comparou-se com os saldos que s??o regidos pela legisla????o atual. De acordo com a tipologia metodol??gica, esta pesquisa, quanto aos fins ?? explorat??ria e descritiva, e quanto aos meios ?? documental e bibliogr??fica, tendo uma abordagem qualitativa e quantitativa do problema. Os resultados obtidos indicam que nos anos analisados, de 2005 a 2008, o saldo de apura????o pela atual sistem??tica de arrecada????o apresenta a natureza de saldo credor ao passo que pela simula????o, adotando-se os crit??rios estabelecidos pela PEC 233/08, os saldos apurados passam a ter natureza devedora. Desta forma, conclui-se que o Estado do Amap?? ter?? um impacto positivo na arrecada????o do imposto ICMS para as transa????es interestaduais.

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L'économie moderne complexifiée, qui résulte d'une société humaine hétérogène, oblige les économistes et les décideurs à élaborer des modèles économiques complexes. Outre cette complexité, les politiques économiques varient d’un pays à l’autre.Cette thèse aborde ces complexités des économies modernes.Dans les trois premiers chapitres de cette thèse, j'améliore les théories existentes pour évaluer le rôle des agents intermédiaires financiers, des marchés d'immobilier et du crédit dans l'économie, en utilisant des modèles d’Équilibre Général Dynamique et Stochastique (EGDS). Les données de trois périodes de l’économie américaine, y compris le climat économique avant la Grande Récession, l’effondrement systémique de 2008 et les politiques budgétaires après la crise, sont imputés aux modèles. Les modèles EGDS ont souvent été critiqués pour leur trop grande simplification des marchés financières.J'ai inclus les frictions financières des différents côtés de l'économie pour résoudre les échecs des modèles précédents.Les résultats des simulations indiquent que l'introduction de ces nouvelles caractéristiques dans l'économie révèle de nouveaux canaux et mécanismes qui sont négligés dans les modèles simples. Par conséquent, mon modèle donne un moyen plus précis de prévoir les mouvements économiques. En outre, cette thèse documente l’importance des réglementations des politiques macroprudentielles dans la stabilité financière, la durabilité et le bien-être. Enfin, dans les deux derniers chapitres de ma thèse, j’aborde l’étude des marchés avancés et je me concentre sur les économies en développement.Ces chapitres construisent de nouveaux modèles et abordent diverses questions économiques relatives à l'économie financière, publique et du travail dans les pays en développement, à travers le prisme des modèles EGD à agents hétérogènes.J'examine les impacts des chocs réels, monétaires, fiscaux et pétroliers sur l'environnement économique des pays en développement. Je propose ensuite des recommandations de politique économiques. / The modern economy, which is a result of intricate human society, compels economists and policy makers to build complex economic models. In addition to this complexity, each country requires its own economic policies. This thesis addresses these intricacies of modern economies. In the first three chapters of this thesis, I improve the current literature to assess the role of financial intermediary agents, housing and credit markets in the economy, using Dynamic Stochastic General Equilibrium (DSGE) models. Data from three periods in the US economy, including the economic climate before the Great Rescission, the systemic collapse in 2008, and post-crisis fiscal policies, are imputed into the models. Simple DSGE models havebeen criticized for not placing more emphasis on financial frictions. Here, I have included financial frictions on different sides of economy to resolve the failures of previous models.The results of simulations indicate that introducing these features to the economy reveals new channels and mechanisms which are neglected in simple models. As a result, my model gives a more accurate means to forecast economic movements. In addition, this thesis documents the significance of macroprudential policy regulations in financial stability, sustainability and welfare. Lastly, in the final two chapters of my thesis, I move away from the study of advanced markets and focus on developing economies. These chapters build new models and address a variety of economic questions pertaining to financial, public and labor economics in developing countries, through the lens of multi-agent dynamic general equilibrium models. I examine the impacts of real, monetary, fiscal and oil price shocks on the economic environment of developing countries. I then propose appropriate policy recommendations.

本研究利用台灣2001年資料以Ramsey與OLG假設分別建立區分四部門別與八部門別之動態可計算一般均衡模型，進行「提高間接稅（消費稅、環境稅）、降低直接稅（資本、勞動所得稅）」之稅制改革模擬分析。結果發現若以單一時點比較靜態方式分析可能迥異於動態長期分析結果；其次以Ramsey分析所欠缺的代際分配影響結果在OLG分析中可以察見，特別是進行以消費稅或環境稅替代資本所得稅模擬時；再者OLG因代際傳遞效果可能較Ramsey假設下反應緩慢，故也可觀察到Ramsey模型面對衝擊後若干變數增減幅度會較OLG模型陡峭。最後特別在環境稅替代所得稅模擬中經由替代稅率變化發現，活在初期世代雖可享受所得稅下降好處但卻也面臨排放稅課徵，因此福利水準增減變化不大，惟屆至排放稅課徵瀕至臨界點需使用原所得稅來平衡稅收時，此為另一波必須為減量政策付出代價的時點與世代。 / Based on a thorough comparison of the basic assumptions and economic underpinning of the Ramsey and Overlapping generation (OLG) model, this study builds both static and dynamic computable general equilibrium tax policy models to analyze the effect of tax reform on Taiwan’s economy. The new tax structure considers mainly a replacement of some parts of direct tax - labor and capital income taxes by indirect tax- consumption tax or environment tax. The benchmark year of the model is 2001, and the economy is divided into four and eight sectors. The modeling framework is implemented on top of MPSGE, which is a special module within the General Algebraic Modeling System (GAMS).Our simulation results show differential outcomes for static and dynamic models. The slower speed of transition inherent in OLG model has caused variables such as welfare, capital stock, and replacement consumption tax rate change less than that in the Ramsey model when the tax reform policy is imposed. And the intergeneration effects of different tax burden between young and old generations can be found in the OLG model but not in the Ramsey model. Finally, we find as the income tax rate coming lower and the environment tax going up when simulation of tax replacement, causing the welfare does not change much at the beginning of shock, and generations especially born in the near future when environment tax does not grow and revenue neutrality needs to be meet are another cost payers of abatement policy.

This paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. Our proposal of a new PE nexus based on digital presence is also supported by a theoretical reconstruction in the light of a new dimension for the benefit theory. Our work directly relates to Action 1 of the OECD/G20 BEPS Project. However, the development of a new PE nexus is in fact not an instrument to counter BEPS, but reflects a structural revision of the criteria for allocating taxing rights on cross-border business income in the era of the digital economy. This paper should be understood as a discussion paper and first proposal to shed further light on (i) whether there is a theoretical justification for a new PE nexus based on digital presence, (ii) how a new PE nexus based on digital presence could be defined and (iii) whether and how potential implementation issues could be resolved. By publishing the present blueprints for a new PE nexus, the authors wish to provoke a more concrete discussion on this particularly important matter. (authors' abstract) / Series: WU International Taxation Research Paper Series

This paper analyzes the taxation on foreign dividends in comparative tax law. In particular, we study the European and North American system. Finally, we want to assess the Spanish system to avoid international double taxation and its reform, which will be put in force in 2015. / El trabajo tiene por objeto exponer cuál es el gravamen de los dividendos de fuente extranjera en el Derecho comparado, partiendo de la experiencia europea y la norteamericana. Dicho análisis tiene por finalidad última valorar el sistema español de eliminación de la doble imposición internacional, así como, sobre todo, su reforma, que entrará en vigor en 2015.

This thesis is focusing on the major trends in the tax reform in the European Union. The direction of development from direct to indirect taxes is analyzed and it attempts to find some consistent trends in taxation between selected countries within groups of new and old member states of the European Union in 1995 - 2011. Firstly the text gives the reader an introduction to tax theory and the optimal design of tax system is presented. Thesis also focuses on the issue of tax policy in the European Union. It describes the main tax policy challenges and possible design of efficiency-enhancing tax reforms. The global macroeconomic model QUEST III is being introduced. This model is widely used by international institutions for the quantitative evaluation of the potential impacts of tax policies. Furthermore, the development and structure of the tax mix is analyzed as well as the overall tax burden and labour taxation in new and old member states of the European Union. In conclusion there is commentary to stated hypothesis that in recent years there has been increasing emphasis on indirect taxes, while the direct taxes were being reduced.

From the United Kingdom's Brexit on June 23, 2016, to the formal Brexit on January 30, 2020, there has been a large amount of academic literature discussing the possible effects of Brexit. Among them, the literature on the impact of Brexit on tax policy reforms and capital markets in EU countries is too numerous to enumerate. However, the current research literature lacks a discussion of Central and Eastern European countries, and there is even less research on the link between capital markets and tax policy reforms. This article assumes that the impact of Brexit on the capital markets of CEE countries will cause the government to turn to tax increases to increase fiscal revenue. Three hypotheses are proposed under this assumption. In addition, the empirical research in this article uses the combination of the Poisson model and the Heckman selection model to conduct regression research on the overall taxation of CEE countries, changes in direct and indirect taxation tax policies and bond interest rates, government changes, and political parties left or right. It is concluded that Brexit has no significant impact on the capital markets of CEE countries, and has not caused enough shocks that the government will turn to the government to increase revenue by issuing more tax increases. And Brexit...

<p>A historical study on the inflince of private foundations in American political history.</p>