nÃo hà / A progressividade à um conceito da teoria da tributaÃÃo em que se analisa o comportamento da alÃquota efetiva do tributo sobre as pessoas em funÃÃo da sua faixa de renda. Diz-se que um tributo à progressivo se a sua alÃquota efetiva cresce com a renda. Ou seja, numa tributaÃÃo progressiva, as pessoas pagam uma fraÃÃo maior de sua renda em tributos à medida que a renda cresce. O objetivo desta dissertaÃÃo à analisar a progressividade da tributaÃÃo sobre o consumo no Estado do CearÃ, um dos estados mais pobres da federaÃÃo, e comparÃ-la com a do Estado de SÃo Paulo, o estado mais rico. A anÃlise teve como fonte principal o banco de dados de consumo da POF 2008/2009 e as alÃquotas dos tributos sobre o consumo (PIS, COFINS, IPI, ICMS e ISS) extraÃda a partir da legislaÃÃo dos referidos tributos. Adotou-se a metodologia de anÃlise grÃfica para a identificaÃÃo da progressividade ou regressividade do sistema, a partir do cÃlculo estatÃstico das alÃquotas efetivas para os principais itens de despesa da POF 2008/2009. Os resultados apontam para uma tributaÃÃo total sobre o consumo regressiva em ambos os estados, embora haja alguns setores com tributaÃÃo progressiva como nos casos de itens de consumo bÃsico, como alimentaÃÃo, vestuÃrio, transporte, higiene e cuidados pessoais. / Progressivity is a concept of the theory of taxation in that it analyzes the behavior of the effective rate of tax on people depending on their income bracket. It is said that a tax is progressive if its effective tax rate increases with income. That is, a progressive tax, people pay a larger fraction of their income in taxes as the income grows. The objective of this dissertation is to analyze the progressivity of taxation on consumption in the State of CearÃ, one of the poorest states of the federation, and compare it with the State of SÃo Paulo, the richest state. The analysis was the main source database use the POF 2008/2009 and the rate of taxes on consumption (PIS, COFINS, IPI, ICMS and ISS) extracted from the legislation of those taxes. We adopted the method of graphical analysis to identify the progressivity or progressivity of the system, from the statistical calculation of the effective rates for the major expenditure items in the POF 2008/2009. The results point to a full tax on consumption down in both states, although some sectors with progressive taxation as in cases of basic consumer items such as food, clothing, transportation, hygiene and personal care.

The content of this diploma thesis is the analysis of the systems of consumption taxes in the European Union and in South America. The main aim of this thesis is to test the hypothesis that the proportion of consumption taxes in the total tax revenue is higher in the less developed countries - specifically in South America, than in the European Union member states. The hypothesis is verified by the comparison of the structure of the total tax revenues and consumption taxes in the EU and in South America. The thesis describes the consumption taxes and the harmonisation of it in both areas and the ways of combating tax evasion used in these two areas.

This paper aims to quantify the municipal tax revenue effects of built-up area increases. The assumed existence of these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make land development not profitable. We estimate the effect of built-up industrial and commercial (BIC) area change on the business tax revenues in cross-sectional instrumental variable (IV) estimations. Based on detailed data for Bavaria, we find a significant and positive tax revenue effect of an increase in municipal BIC area. There exist strong differences in the size of this effect between urban and rural municipalities. The largest effects are generated by the BIC area in the large cities and become substantially smaller when these are dropped from the sample. Based on these findings, we reflect on the tradable planning permits (TPP) scheme recently discussed in the land use literature in the context of policies aiming to limit land consumption. Furthermore, we relate our estimates to the average municipal costs for land development and execute a number of robustness checks.