This thesis is, to my knowledge, the first study utilising data from the Swedish population and housing censuses between 1960 and 1990 merged with other data from the same period in order to estimate extensive margin labour supply responses to changes in municipal tax rate changes. Given that women historically have not faced the same structural labour market preconditions as men, the empirical strategy is designed to allow for an analysis of gender-based heterogeneity in labour supply responses. Using a weighted fixed effects framework, estimates of the average over time between municipal effects of tax rate increases are presented. Using the preferred main model specification, the estimate for the average tax rate elasticity is -0.165 for men and 0.3513 for women. Additionally, an attempt is made to estimate an effect using a difference-in-difference framework, treating the overall largest municipal tax rate changes as a form of quasi-experimental treatment. The results of the main analysis indicate the presence of gender-based heterogeneity in extensive margin labour supply responses during 1960 to 1990 within the administrative region in question.

本文以Barro (1990)、Turnovsky (1997)與Lai and Liao (2012)的模型為基礎，建構一個小型開放經濟的內生成長模型，為凸顯資本市場移動性所扮演的角色，分別探討政府當局在面對資本完全移動及資本不完全移動時，該如何制訂一套最適之非線型所得稅以追求社會福利極大。根據本文的分析，可得出以下結論： 一、在資本完全移動的情況下，為矯正政府基礎建設的生產外部性，可透過課徵所得稅矯正市場失靈的扭曲，並利用累退稅率矯正因所得稅尺度所造成資本邊際生產力過低的扭曲。政府可以透過最適租稅結構矯正所有分權經濟體系的扭曲，使得經濟體系達到最佳境界的經濟成長率與福利水準。 二、在資本不完全移動的情況下，當最適的所得稅尺度等於基礎建設的生產外部性，矯正了基礎建設的生產外部性，並且透過累進／累退稅率矯正課稅後導致資本邊際生產力過低的扭曲，然而代表性個人在做最適決策時視國外利率為固定，總體決策中利率會隨著借債規模而變動，存在資本不完全移動性的扭曲，經數值模擬的結果得知，代表性個人相對社會最適借債過多，因而無法使得經濟體系達到柏拉圖最適境界。 / Based on the Barro (1990), Turnovsky (1997) and Lai and Liao (2012) model, this thesis specifies that on endogenous growth model of a developing economy facing an upward-sloping supply curve of debt. The analysis includes both perfect world capital market case and imperfect world capital market case. The government’s infrastructure expenditure is financed by nonlinear income taxation, and examine how the fiscal authority devises its nonlinear tax structure from the viewpoint of welfare maximization. Several main findings emerge from the analysis. First, in a world of perfect capital market, it is found that a suitable package containing two instruments can fully remedy the inefficiencies arising from the production externality and distortionary taxation, as a result, the Pareto optimality can be restored. Second, according to the calibration results, in the face of imperfect world capital market, there are three distortions in the economy: the production externality, the capital externality, and the financial externality association with the upward-sloping supply of debt. Two policy instruments for the tax scalar and tax progressivity/regressivity causing the distortion arising from the production externality and the capital externality to vanish. Consequently, one remaining distortion, namely, the financial externality association with the upward-sloping supply of debt, are present in the economy. As a consequence, the structure of the optimal tax policy that won’t permit the attainment of the first-best optimum.

Este estudo tem por objetivo analisar e reconstruir os fundamentos da Teoria da Tributação e do Direito Tributário que regem a incidência do Imposto de Renda sobre operações conduzidas nos mercados financeiro e de capitais. Examinam-se, num primeiro momento, os preceitos norteadores da eqüidade, eficiência (nos seus dois vieses de neutralidade e desenvolvimento), simplicidade e conveniência, verificando-se em que medida o ordenamento jurídico-tributário posto está em consonância com a Teoria da Tributação. Na seara da Teoria da Tributação, destaque é dado ao trade-off (ou dilema) entre eficiência e eqüidade relativo à tributação da renda auferida nos mercados. Em momento subseqüente, analisam-se as regras constitucionais e complementares que moldam a incidência do Imposto de Renda e a maneira pela qual princípios e mandamentos constitucionais, concernentes à seara tributária ou não, atuam em relação à tributação da renda obtida nos mercados financeiro e de capitais. Nessa toada, papel de relevo possui a relação conflituosa existente entre o mandamento da tributação conforme a capacidade contributiva e a possibilidade de instituição de normas tributárias indutoras visando a objetivos extrafiscais. / This paper aims at analyzing and reconstructing the fundamentals of the Taxation Theory and of the Tax Law that guide the assessment of the Income Tax on transactions carried out within the financial and capital markets. At a first moment, we examine the guiding precepts of equity, efficiency (in its two aspects of neutrality and development), simplicity and convenience, then verifying in what measure the legislation in force is adequate in light of the Taxation Theory. In the field of the Taxation Theory, we highlight the trade-off between efficiency and equity in relation to the taxation of the income obtained in the markets. Afterwards, we analyze the constitutional and complementary rules that shape the assessment of the Income Tax and the manner by which tax and non-tax constitutional principles and guidelines act as regards the taxation of the income obtained within the financial and capital markets. In this sense, a paramount role shall be attributed to the conflictive relation between the ability-to-pay rule and the possibility of enacting tax norms aiming at non-fiscal purposes.

Este estudo tem por objetivo analisar e reconstruir os fundamentos da Teoria da Tributação e do Direito Tributário que regem a incidência do Imposto de Renda sobre operações conduzidas nos mercados financeiro e de capitais. Examinam-se, num primeiro momento, os preceitos norteadores da eqüidade, eficiência (nos seus dois vieses de neutralidade e desenvolvimento), simplicidade e conveniência, verificando-se em que medida o ordenamento jurídico-tributário posto está em consonância com a Teoria da Tributação. Na seara da Teoria da Tributação, destaque é dado ao trade-off (ou dilema) entre eficiência e eqüidade relativo à tributação da renda auferida nos mercados. Em momento subseqüente, analisam-se as regras constitucionais e complementares que moldam a incidência do Imposto de Renda e a maneira pela qual princípios e mandamentos constitucionais, concernentes à seara tributária ou não, atuam em relação à tributação da renda obtida nos mercados financeiro e de capitais. Nessa toada, papel de relevo possui a relação conflituosa existente entre o mandamento da tributação conforme a capacidade contributiva e a possibilidade de instituição de normas tributárias indutoras visando a objetivos extrafiscais. / This paper aims at analyzing and reconstructing the fundamentals of the Taxation Theory and of the Tax Law that guide the assessment of the Income Tax on transactions carried out within the financial and capital markets. At a first moment, we examine the guiding precepts of equity, efficiency (in its two aspects of neutrality and development), simplicity and convenience, then verifying in what measure the legislation in force is adequate in light of the Taxation Theory. In the field of the Taxation Theory, we highlight the trade-off between efficiency and equity in relation to the taxation of the income obtained in the markets. Afterwards, we analyze the constitutional and complementary rules that shape the assessment of the Income Tax and the manner by which tax and non-tax constitutional principles and guidelines act as regards the taxation of the income obtained within the financial and capital markets. In this sense, a paramount role shall be attributed to the conflictive relation between the ability-to-pay rule and the possibility of enacting tax norms aiming at non-fiscal purposes.

Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from a legal and economic perspective, and make a modern and fair proposal for tax treaties. We will show under which conditions a developing and a developed country will voluntarily sign a tax treaty where information is exchanged truthfully and whether they should share revenues. Moreover, we will demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system. / Series: WU International Taxation Research Paper Series

The main aim of this paper is to assess the impact of tax competition on the functioning of the public sector in the real economy. In particular it follows up the public finances and the impact of tax competition on the amount and structure of publicly provided goods and services. The paper is based on the economic theory of tax competition and fiscal federalism, taking into account the arguments both against and in favor of tax competition. It examines tax competition in a particular example of Switzerland and shows how tax competition works here. The paper analyzes tax competition in Swiss cantons and shows that the tax burden in the canton is dependent on the tax burden in the neighboring cantons. It also deals with the influence of tax competition on the structure of publicly provided goods in Switzerland and takes into account also the phenomenon of commuting and the consumption of publicly provided goods in cantons different from the canton where the tax is collected. The paper also examines the impact of commuting on the structure and level of public expenditure in Swiss cantons.

The master´s thesis deals with taxation of Europen Union residents in the Czech Republic. The main aim of this thesis is to create a methodology for the taxation of European Union residents incomes from employment in the Czech Republic. Attention is also moving to a model case of European Union residents, who receives incomes from employment in the Czech Republic during the tax year 2016.

O fenômeno da globalização teve o condão de aproximar os diversos povos, cada um com seus interesses e culturas próprios. A existência de um consenso internacional na definição de princípios a serem seguidos quando das relações externas não consegue impedir, contudo, o surgimento de possíveis conflitos e divergências, tendo em vista a pluralidade cultural das diversas nações mundiais, fato que induziu a sociedade internacional a desenvolver meios que pudessem dirimir pacificamente as controvérsias, porventura, surgidas entre elas. A adoção dos meios para solução pacífica dos conflitos internacionais encontra-se incentivada pela Constituição da República Federativa do Brasil (art. 4., incisos VI e VII) e sua utilização não importa qualquer renúncia ao exercício da soberania, nem tampouco à imunidade de jurisdição. Para que se tenha uma eficácia maior da submissão dos conflitos surgidos no âmbito externo aos meios admitidos para resolvê-los, é importante que os países envolvidos no litígio possuam orientação interna no sentido de privilegiar o Direito Internacional frente à sua legislação infraconstitucional doméstica. A eventual primazia do direito interno pode resultar na inocuidade da adoção dos meios pacíficos de solução de controvérsias internacionais, uma vez que as autoridades dos países litigantes poderão se esquivar do cumprimento do acordo ou decisão alegando uma possível contrariedade com os ditames legais domésticos. Nesse contexto, a seara tributária tem despertado constantes divergências internacionais. As diferentes interpretações conferidas pelas diversas nações, dentre elas o Brasil, quando da aplicação dos tratados por elas firmados e que tenham vertente fiscal, em especial aqueles que visam evitar a dupla imposição fiscal da renda, ou garantir o livre trânsito de bens, pessoas e serviços, acaba trazendo grande insegurança àqueles investidores que possuem operações conectadas a dois ou mais sistemas tributários diferentes. Assim, ganham cada vez mais corpo, os debates em torno da extensão dos mecanismos pacíficos para resolução de divergências, também ao âmbito de aplicação de todo e qualquer tratado que verse sobre a matéria tributária. Tal fato propicia a busca de uma possível uniformização dos métodos hermenêuticos aplicáveis àqueles fatos geradores tributáveis que se encontrem vinculados a dois ou mais entes soberanos. É nesse contexto que se apresenta o presente estudo, o qual aborda a possibilidade de a República Federativa do Brasil submeter ao procedimento arbitral aquelas controvérsias de cunho tributário que eventualmente decorram da interpretação divergente das convenções internacionais das quais seja parte e que tratem de matéria fiscal. / The phenomenon of globalization had the power to bring together different peoples, each with their own interests and cultures. However, in view of the cultural diversity of different peoples around the world, the existence of an international consensus in establishing the principles to be followed when external relations are formed cannot prevent the emergence of external conflicts and disagreements. This led the international society to develop mechanisms that could peacefully settle the controversies that may eventually arise. The adoption of such mechanisms is encouraged by the Brazilian Constitution, whose article 4, sections VI and VII, advocates the pursuit of peace and peaceful settlement of disputes. Its use does not lead to the renunciation of the exercise of sovereignty nor to the immunity of jurisdiction. Meanwhile, in order to achieve greater efficacy in the submission of disputes arising outside of the means allowed to solve them, it is important that countries involved in the disputes have consolidated internal orientation towards favouring international law over their domestic infra-constitutional legislation. The primacy of the domestic law may result in the ineffectiveness of adopting peaceful means for solving international controversies since authorities of the countries engaged in the dispute may avoid compliance with the agreement or decision on the grounds of some contradiction with the domestic law procedures. In this context, the taxation arena has been constantly attracting international disagreement. The different interpretations conferred by various nations, including Brazil, in applying taxation-related treaties signed by themselves, particularly those attempting to avoid double income taxation or to guarantee the free flow of goods, people and services, bring a high level of insecurity to investors possessing operations connected to two or more distinct tax systems. As a result, the debates regarding the extension of the peaceful mechanisms to the solution of divergences take shape, including those related to the application of any treaty which speaks to the subject of taxation. This favors the search for the standardization of the hermeneutical methods applicable to those tax events which are linked to two or more sovereign entities. This is the context surrounding the current study, which addresses the possibility of the Federative Republic of Brazil to refer tax-related disputes, caused by divergent interpretation of the international conventions of which it is a member, to the arbitral proceedings.

O fenômeno da globalização teve o condão de aproximar os diversos povos, cada um com seus interesses e culturas próprios. A existência de um consenso internacional na definição de princípios a serem seguidos quando das relações externas não consegue impedir, contudo, o surgimento de possíveis conflitos e divergências, tendo em vista a pluralidade cultural das diversas nações mundiais, fato que induziu a sociedade internacional a desenvolver meios que pudessem dirimir pacificamente as controvérsias, porventura, surgidas entre elas. A adoção dos meios para solução pacífica dos conflitos internacionais encontra-se incentivada pela Constituição da República Federativa do Brasil (art. 4., incisos VI e VII) e sua utilização não importa qualquer renúncia ao exercício da soberania, nem tampouco à imunidade de jurisdição. Para que se tenha uma eficácia maior da submissão dos conflitos surgidos no âmbito externo aos meios admitidos para resolvê-los, é importante que os países envolvidos no litígio possuam orientação interna no sentido de privilegiar o Direito Internacional frente à sua legislação infraconstitucional doméstica. A eventual primazia do direito interno pode resultar na inocuidade da adoção dos meios pacíficos de solução de controvérsias internacionais, uma vez que as autoridades dos países litigantes poderão se esquivar do cumprimento do acordo ou decisão alegando uma possível contrariedade com os ditames legais domésticos. Nesse contexto, a seara tributária tem despertado constantes divergências internacionais. As diferentes interpretações conferidas pelas diversas nações, dentre elas o Brasil, quando da aplicação dos tratados por elas firmados e que tenham vertente fiscal, em especial aqueles que visam evitar a dupla imposição fiscal da renda, ou garantir o livre trânsito de bens, pessoas e serviços, acaba trazendo grande insegurança àqueles investidores que possuem operações conectadas a dois ou mais sistemas tributários diferentes. Assim, ganham cada vez mais corpo, os debates em torno da extensão dos mecanismos pacíficos para resolução de divergências, também ao âmbito de aplicação de todo e qualquer tratado que verse sobre a matéria tributária. Tal fato propicia a busca de uma possível uniformização dos métodos hermenêuticos aplicáveis àqueles fatos geradores tributáveis que se encontrem vinculados a dois ou mais entes soberanos. É nesse contexto que se apresenta o presente estudo, o qual aborda a possibilidade de a República Federativa do Brasil submeter ao procedimento arbitral aquelas controvérsias de cunho tributário que eventualmente decorram da interpretação divergente das convenções internacionais das quais seja parte e que tratem de matéria fiscal. / The phenomenon of globalization had the power to bring together different peoples, each with their own interests and cultures. However, in view of the cultural diversity of different peoples around the world, the existence of an international consensus in establishing the principles to be followed when external relations are formed cannot prevent the emergence of external conflicts and disagreements. This led the international society to develop mechanisms that could peacefully settle the controversies that may eventually arise. The adoption of such mechanisms is encouraged by the Brazilian Constitution, whose article 4, sections VI and VII, advocates the pursuit of peace and peaceful settlement of disputes. Its use does not lead to the renunciation of the exercise of sovereignty nor to the immunity of jurisdiction. Meanwhile, in order to achieve greater efficacy in the submission of disputes arising outside of the means allowed to solve them, it is important that countries involved in the disputes have consolidated internal orientation towards favouring international law over their domestic infra-constitutional legislation. The primacy of the domestic law may result in the ineffectiveness of adopting peaceful means for solving international controversies since authorities of the countries engaged in the dispute may avoid compliance with the agreement or decision on the grounds of some contradiction with the domestic law procedures. In this context, the taxation arena has been constantly attracting international disagreement. The different interpretations conferred by various nations, including Brazil, in applying taxation-related treaties signed by themselves, particularly those attempting to avoid double income taxation or to guarantee the free flow of goods, people and services, bring a high level of insecurity to investors possessing operations connected to two or more distinct tax systems. As a result, the debates regarding the extension of the peaceful mechanisms to the solution of divergences take shape, including those related to the application of any treaty which speaks to the subject of taxation. This favors the search for the standardization of the hermeneutical methods applicable to those tax events which are linked to two or more sovereign entities. This is the context surrounding the current study, which addresses the possibility of the Federative Republic of Brazil to refer tax-related disputes, caused by divergent interpretation of the international conventions of which it is a member, to the arbitral proceedings.

This diploma thesis is focused on taxation of personal income of dependent activity in the Czech republic and Finland. First, the basic context of primary freedoms in European union are defined. Then the relevant legislation concerning taxation of chosen income category in the Czech republic and Finland are described. Using these informations we calculate and compare the tax burden of several model taxpayers in these two countries.