A Brief Comparison Between Brazilian and American Tax Systems

A Brief Comparison Between Brazilian and American Tax Systems

Author: Alessandra Norat Mousinho

Publisher: Editora Dialética

Published: 2021-03-16

Total Pages: 68

ISBN-13: 6559562166

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Na sociedade atual, em que temos muitos brasileiros investindo, trabalhando e residindo nos Estados Unidos, faz-se necessário compreender melhor o sistema tributário no Brasil e nos Estados Unidos, suas diferenças e semelhanças, bem como analisar mais profundamente como se dá a tributação de renda, especificamente de dividendos e ganho de capital. Este livro tem o objetivo de explicar ao leitor como funciona a tributação nos dois países de uma forma geral, aprofundando o tema na tributação de dividendos e ganho de capital.


Book Synopsis A Brief Comparison Between Brazilian and American Tax Systems by : Alessandra Norat Mousinho

Download or read book A Brief Comparison Between Brazilian and American Tax Systems written by Alessandra Norat Mousinho and published by Editora Dialética. This book was released on 2021-03-16 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Na sociedade atual, em que temos muitos brasileiros investindo, trabalhando e residindo nos Estados Unidos, faz-se necessário compreender melhor o sistema tributário no Brasil e nos Estados Unidos, suas diferenças e semelhanças, bem como analisar mais profundamente como se dá a tributação de renda, especificamente de dividendos e ganho de capital. Este livro tem o objetivo de explicar ao leitor como funciona a tributação nos dois países de uma forma geral, aprofundando o tema na tributação de dividendos e ganho de capital.


Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

Author: Maria Delgado Coelho

Publisher: International Monetary Fund

Published: 2021-09-24

Total Pages: 46

ISBN-13: 1513596624

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The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.


Book Synopsis Brazil: Tax Expenditure Rationalization Within Broader Tax Reform by : Maria Delgado Coelho

Download or read book Brazil: Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and published by International Monetary Fund. This book was released on 2021-09-24 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.


Comparison of Brazilian and German Tax Systems

Comparison of Brazilian and German Tax Systems

Author: Vera de Hesselle

Publisher:

Published: 2024-01-08

Total Pages: 0

ISBN-13: 9783756012688

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Book Synopsis Comparison of Brazilian and German Tax Systems by : Vera de Hesselle

Download or read book Comparison of Brazilian and German Tax Systems written by Vera de Hesselle and published by . This book was released on 2024-01-08 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Taxation in Developing Countries

Taxation in Developing Countries

Author: Roger Gordon

Publisher: Columbia University Press

Published: 2010-07-05

Total Pages: 321

ISBN-13: 0231520077

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Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.


Book Synopsis Taxation in Developing Countries by : Roger Gordon

Download or read book Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.


OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations

OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations

Author: OECD

Publisher: OECD Publishing

Published: 2009-10-12

Total Pages: 147

ISBN-13: 9264024743

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This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.


Book Synopsis OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations by : OECD

Download or read book OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations written by OECD and published by OECD Publishing. This book was released on 2009-10-12 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.


The Decline of Latin American Economies

The Decline of Latin American Economies

Author: Sebastian Edwards

Publisher: University of Chicago Press

Published: 2009-02-15

Total Pages: 427

ISBN-13: 0226185036

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Latin America’s economic performance is mediocre at best, despite abundant natural resources and flourishing neighbors to the north. The perplexing question of how some of the wealthiest nations in the world in the nineteenth century are now the most crisis-prone has long puzzled economists and historians. The Decline of Latin American Economies examines the reality behind the struggling economies of Argentina, Chile, and Mexico. A distinguished panel of experts argues here that slow growth, rampant protectionism, and rising inflation plagued Latin America for years, where corrupt institutions and political unrest undermined the financial outlook of already besieged economies. Tracing Latin America’s growth and decline through two centuries, this volume illustrates how a once-prosperous continent now lags behind. Of interest to scholars and policymakers alike, it offers new insight into the relationship between political systems and economic development.


Book Synopsis The Decline of Latin American Economies by : Sebastian Edwards

Download or read book The Decline of Latin American Economies written by Sebastian Edwards and published by University of Chicago Press. This book was released on 2009-02-15 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: Latin America’s economic performance is mediocre at best, despite abundant natural resources and flourishing neighbors to the north. The perplexing question of how some of the wealthiest nations in the world in the nineteenth century are now the most crisis-prone has long puzzled economists and historians. The Decline of Latin American Economies examines the reality behind the struggling economies of Argentina, Chile, and Mexico. A distinguished panel of experts argues here that slow growth, rampant protectionism, and rising inflation plagued Latin America for years, where corrupt institutions and political unrest undermined the financial outlook of already besieged economies. Tracing Latin America’s growth and decline through two centuries, this volume illustrates how a once-prosperous continent now lags behind. Of interest to scholars and policymakers alike, it offers new insight into the relationship between political systems and economic development.


Doing Business 2020

Doing Business 2020

Author: World Bank

Publisher: World Bank Publications

Published: 2019-11-21

Total Pages: 241

ISBN-13: 1464814414

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Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.


Book Synopsis Doing Business 2020 by : World Bank

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.


The Social Life of Economic Inequalities in Contemporary Latin America

The Social Life of Economic Inequalities in Contemporary Latin America

Author: Margit Ystanes

Publisher: Springer

Published: 2017-10-25

Total Pages: 299

ISBN-13: 331961536X

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This book is open access under a CC BY 4.0 license. This edited volume examines how economic processes have worked upon social lives and social realities in Latin America during the past decades. Through tracing the effects of the neoliberal epoch into the era of the so-called pink tide, the book seeks to understand to what extent the turn to the left at the start of the millennium managed to challenge historically constituted configurations of inequality. A central argument in the book is that in spite of economic reforms and social advances on a range of arenas, the fundamental tenants of socio-economic inequalities have not been challenged substantially. As several countries are now experiencing a return to right-wing politics, this collection helps us better understand why inequalities are so entrenched in the Latin American continent, but also the complex and creative ways that it is continuously contested. The book directs itself to students, scholars and anyone interested in Latin America, economic anthropology, political anthropology, left-wing politics, poverty and socio-economic inequalities.


Book Synopsis The Social Life of Economic Inequalities in Contemporary Latin America by : Margit Ystanes

Download or read book The Social Life of Economic Inequalities in Contemporary Latin America written by Margit Ystanes and published by Springer. This book was released on 2017-10-25 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is open access under a CC BY 4.0 license. This edited volume examines how economic processes have worked upon social lives and social realities in Latin America during the past decades. Through tracing the effects of the neoliberal epoch into the era of the so-called pink tide, the book seeks to understand to what extent the turn to the left at the start of the millennium managed to challenge historically constituted configurations of inequality. A central argument in the book is that in spite of economic reforms and social advances on a range of arenas, the fundamental tenants of socio-economic inequalities have not been challenged substantially. As several countries are now experiencing a return to right-wing politics, this collection helps us better understand why inequalities are so entrenched in the Latin American continent, but also the complex and creative ways that it is continuously contested. The book directs itself to students, scholars and anyone interested in Latin America, economic anthropology, political anthropology, left-wing politics, poverty and socio-economic inequalities.


Gender Bias in Tax Systems

Gender Bias in Tax Systems

Author: Ms.Janet Gale Stotsky

Publisher: International Monetary Fund

Published: 1996-09-01

Total Pages: 22

ISBN-13: 1451852223

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This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent years. It is more difficult to identify implicit gender bias, since this depends in large part on value judgments as to desirable social and economic behavior. Implicit gender bias has also been a target for reform of tax systems in recent years.


Book Synopsis Gender Bias in Tax Systems by : Ms.Janet Gale Stotsky

Download or read book Gender Bias in Tax Systems written by Ms.Janet Gale Stotsky and published by International Monetary Fund. This book was released on 1996-09-01 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent years. It is more difficult to identify implicit gender bias, since this depends in large part on value judgments as to desirable social and economic behavior. Implicit gender bias has also been a target for reform of tax systems in recent years.


Institutional Change and Economic Development

Institutional Change and Economic Development

Author: Ha-Joon Chang

Publisher: Anthem Press

Published: 2007-11-15

Total Pages: 327

ISBN-13: 0857286978

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‘Institutional Change and Economic Development’ discusses not just theoretical issues but a diverse range of real-life institutions – political, bureaucratic, fiscal, financial, corporate, legal, social and industrial – in the context of dozens of countries across time and space, spanning Britain, Switzerland and the USA in the past to Botswana, Brazil, and China today.


Book Synopsis Institutional Change and Economic Development by : Ha-Joon Chang

Download or read book Institutional Change and Economic Development written by Ha-Joon Chang and published by Anthem Press. This book was released on 2007-11-15 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: ‘Institutional Change and Economic Development’ discusses not just theoretical issues but a diverse range of real-life institutions – political, bureaucratic, fiscal, financial, corporate, legal, social and industrial – in the context of dozens of countries across time and space, spanning Britain, Switzerland and the USA in the past to Botswana, Brazil, and China today.