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Tributação com sacrifício eqüitativo : o caso do imposto de renda pessoa física

Florissi, Stefano; Ribeiro, Eduardo Pontual
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Artigo de Revista Científica Formato: application/pdf
Português
Relevância na Pesquisa
66.36%
Este trabalho visa verificar a hipótese de que o Imposto de Renda Pessoa Física (IRPF) impõe um sacrificio equitativo sobre os contribuintes. Usando a metodologia desenvolvida por Young (1990), resultados empíricos ex-post confirmam tal hipótese para o IRPF durante a década de 1980.; One of the theoretical principles of taxation is that a tax should impose an equal burden on taxpayers. The objective of this work is to investigate empirically, whether this principle is followed by the personal income tax in Brazil. Our results indicate that the personal income tax in Brazil closely approximates an equal sacrifice tax.

Imposto de renda da pessoa física : comparações internacionais, medidas de progressividade e redistribuição; Brazilian personal income tax : international comparisons and measures of pogressivity and redistribution

Castro, Fábio Avila de
Fonte: Universidade de Brasília Publicador: Universidade de Brasília
Tipo: Dissertação
Português
Relevância na Pesquisa
66.51%
Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Economia, Mestrado em Economia do Setor Público, 2014.; O presente trabalho teve como objetivo avaliar a progressividade do Imposto de Renda da Pessoa Física (IRPF) no Brasil, no período de 2006 a 2012, utilizando números índices que permitem sua comparação com outros países. Dentre as medidas de progressividade efetiva ou global, foram calculados os índices de desvio da proporcionalidade de Kakwani e Suits e também os índices de capacidade redistributiva de Reynolds-Smolensky, Musgrave-Thin e Pfähler. Os resultados obtidos mostram que o tributo brasileiro apresenta índices de desvio da proporcionalidade bastante altos em comparação a países da América Latina e países desenvolvidos. Entretanto, sua capacidade redistributiva é limitada pela baixa representatividade da arrecadação do imposto em relação à renda bruta total do país, problema semelhante a muitos países com renda per capita similar à do Brasil. Efetuou-se também a decomposição da progressividade da estrutura do imposto, verificando-se que, no caso brasileiro, o efeito alíquota é responsável por toda a progressividade...

E-government simulation tool for accounting education : personal income tax simulator

Pedrosa, Diogo; Trigo, António; Varajão, João; Silva, Pedro
Fonte: IGI-Global Publicador: IGI-Global
Tipo: Parte de Livro
Publicado em //2013 Português
Relevância na Pesquisa
66.31%
This chapter describes a simulator used by accounting students to mimic the official process of filling out a Personal Income Tax form. According to the Portuguese law, this form describes the amount of the employees’ Personal Income Tax withheld within a company, which must be submitted periodically to the Portuguese Tax Administration. This process is accomplished through an E-government tool accessed by only authorized company staff, which makes it impossible for accounting students to use it. This presents an obstacle for students who are learning about accounting because they cannot experiment with the “real” process in the courses they are studying. By using the proposed simulator that imitates the behavior and interface of the official tools, students can “learn by doing.”

Imposto pessoal sobre o rendimento: compatibilidade com um modelo dual de tributação

Vouga, Margarida Maria Portela Monteiro
Fonte: Instituto Politécnico de Lisboa Publicador: Instituto Politécnico de Lisboa
Tipo: Dissertação de Mestrado
Publicado em /12/2011 Português
Relevância na Pesquisa
66.58%
De entre os impostos que integram o nosso sistema fiscal, o imposto sobre o rendimento das pessoas singulares, ocupa um lugar de destaque na arrecadação de receitas. A sua im-portância coloca este imposto sobre pressão, pondo em confronto a tributação dos rendi-mentos de capitais e a tributação dos rendimentos do trabalho. O modelo de base compreensiva em que assenta o imposto pessoal está semi dualizado, dado tributar de forma diferente os rendimentos com origem em investimentos financeiros, subtraindo-os ao englobamento com os restantes rendimentos. Com a presente dissertação, pretende-se averiguar se o imposto pessoal, face ao recorte constitucional, pode adoptar um modelo de base semi-dual. Esta configuração permitiria simplificar o imposto, assumir duas bases e coloca-lo em linha com os modelos de tributação pessoal adoptados em alguns países europeus. O estudo realizado permitiu concluir que é possível a adopção de um modelo de base semi-dual, desde que se mantenha, por opção do contribuinte, o regime do englobamento com os restantes rendimentos. A dúvida que manifestamos relaciona-se com a oportuni-dade da concretização da reforma. O momento delicado de finanças públicas que o nosso país atravessa...

The stability of income inequality in Brazil, 2006-2012: an estimate using income tax data and household surveys

Medeiros,Marcelo; Souza,Pedro Herculano Guimarães Ferreira de; Castro,Fábio Ávila de
Fonte: ABRASCO - Associação Brasileira de Saúde Coletiva Publicador: ABRASCO - Associação Brasileira de Saúde Coletiva
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/04/2015 Português
Relevância na Pesquisa
66.28%
Object: the level and evolution of income inequality among adults in Brazil between 2006 and 2012. Objectives: to calculate the level of inequality, its trend over the years and the share of income growth appropriated by different social groups. Methodology: We combined tax data from the Annual Personal Income Tax Returns (Declaração Anual de Ajuste do Imposto de Renda da Pessoa Física - DIRPF) and the Brazilian National Household Survey (Pesquisa Nacional por Amostra de Domicílios - PNAD) to construct a complete distribution of total income among adults in Brazil. We applied Pareto interpolations to income tax tabulations to arrive at the distribution within income groups. We tested the results, comparing the PNAD to the Brazilian Consumption and Expenditure Survey (Pesquisa de Orçamentos Familiares - POF) and to data from the Census Subsample Survey (Census. Results: We found evidence that income inequality in Brazil is higher than previously thought and that it remained stable between 2006 and 2012; in making these findings, we thus diverged from most studies on the dynamics of inequality in Brazil.. There was income growth, but the top incomes have appropriated most of this growth.

Fiscal Policy and Debt Dynamics in Developing Countries

Ilzetzki, Ethan
Fonte: Banco Mundial Publicador: Banco Mundial
Português
Relevância na Pesquisa
66.59%
Using a new tax database for 28 countries and a variety of econometric methods, this paper contributes to the debate on the effects of fiscal policy on economic activity in a number of ways. The analysis finds that tax cuts have a stimulative effect on economic growth in developing countries. Lowering the personal income tax rate by 1 percentage point, or cutting revenues by 1 percent of gross domestic product increases gross domestic product by 0.3-0.4 percent on impact and 0.8 percent in the long run. The author finds that cuts in personal income taxes are more effective in stimulating growth than cuts in corporate or valued added tax rates. The author incorporates debt dynamics into a fiscal vector autoregression model for a number of developing countries. Existing estimates of the effects of fiscal policy on growth use linear time-series methods, which may assess the effects of fiscal policy along a debt-path that is unsustainable. Incorporating the non-linear relationship between government expenditure, taxes...

Subnational Taxation in Developing Countries : A Review of the Literature

Bird, Richard M.
Fonte: Banco Mundial Publicador: Banco Mundial
Português
Relevância na Pesquisa
66.56%
This paper reviews the literature on tax assignment in decentralized countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from their own resources all locally-provided services that primarily benefit local residents. Subnational taxes should also not unduly distort the allocation of resources. Most importantly, to the extent possible subnational governments should be accountable at the margin for financing the expenditures for which they are responsible. Although reality in most countries inevitably falls far short of these ideals, nonetheless there are several taxes that subnational governments in developing countries could use to help ensure that decentralization yields more of the benefits it appears to promise in theory. At the local level, such taxes include property taxes and, especially for larger cities, perhaps also a limited and well-designed local business tax. At the regional level, in addition to taxes on vehicles, governments in some countries may be able to utilize any or all of the following -- a payroll tax; a simple surcharge on the central personal income tax; and a sales tax...

Uruguay : Poverty and Social Impact Assessment of the Tax Reform

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
76.64%
The Poverty and Social Impact Assessment (PSIA) analyzes the impact of the tax reform, which came into effect in July 2007, on tax incidence and poverty in Uruguay. The essence of the reform is the introduction of a dual personal income tax, which taxes labor income at progressive rates and capital income at lower, proportional rates. A further modification is the reduction in the revenue share of indirect taxes. The study aims to provide information to inform policy discussion on distributional implications of tax reform. In addition, it gives impetus for further more sophisticated analysis of current and proposed tax reforms. In designing a tax system, a trade-off exists between efficiency, equity and administrative simplicity. The paper focuses on one aspect of this trade-off by evaluating the equity impact of the tax reform in Uruguay. Neither the efficiency of the post-reform tax system nor the effect on tax administration is examined. Assessing the distributional impact of a tax reform is important...

The Personal Income Tax

Bird, Richard M.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
96.64%
A recent paper argues persuasively that the two basic pillars of taxation in most countries are the income tax and the VAT (Barreix and Roca 2007). The authors argue that the VAT is excellent as a revenue raiser and works best if it is applied in the simplest and most neutral fashion possible that is, on as broad a base as possible and preferably at a uniform rate. Given the relative unimportance of personal income taxes in most developing countries this argument is at first sight perhaps somewhat surprising. Personal income tax (PIT) revenues are often three to four times corporate tax revenues in developed countries, but in developing countries corporate tax revenues usually substantially exceed PIT revenues. As a percentage of gross domestic product (GDP), PIT revenues in developed countries average about seven percent of GDP as compared to about two percent for developing countries. Moreover, as Bird and Zolt (2005) note, in many developing countries personal income taxes often amount to little more than taxes on labor income. At the same time...

Restructuring Corporate Income Tax and Value Added Tax in Vietnam : An Analysis of Current Changes and Agenda for the Future

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
76.53%
The study is in two parts, part one covering the various policy aspects of Corporate Income Tax (CIT) and includes issues such as expenses and deductions to determine the tax base, transfer pricing, thin capitalization, taxation of special entities, and tax incentives. All this is done in the backdrop of international experience of corporate income taxes applied globally. Finally, alternatives for rate rationalization and their impact on CIT revenues using a forecasting model are examined. The existing provisions of the law are referenced in this part of the study as well, and further scope for reform discussed as necessary. Part two of the study presents a similar analysis of value added tax as well as forecasting of VAT revenues. This chapter examines the present rate structure including zero-rating, exemptions and exclusions from VAT, and VAT refunds. Taxation of some special sectors such as agriculture, real estate and exports is also analyzed. All this is again done in the milieu of international experience of value added taxes in Organization for Economic Co-operation and Development (OECD) countries...

The Distributional Impact of Fiscal Policy in South Africa

Inchauste, Gabriela; Lustig, Nora; Maboshe, Mashekwa; Purfield, Catriona; Woolard, Ingrid
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
Português
Relevância na Pesquisa
66.61%
This paper uses the 2010/11 Income and Expenditure Survey for South Africa to analyze the progressivity of the main tax and social spending programs and quantify their impact on poverty and inequality. The paper also assesses the redistributive effectiveness of fiscal interventions given the resources used. Because it applies the Commitment to Equity methodology, the results for South Africa can be compared with other middle-income countries for which the framework has also been applied. The main results are twofold. First, the burden of taxes -- namely the personal income tax, the value added tax, excises on alcohol and tobacco, and the fuel levy -- falls on the richest in South Africa and social spending results in sizable increases in the incomes of the poor. In other words, for the components examined, the tax and social spending system is overall progressive. Second, for these elements, fiscal policy in South Africa achieves appreciable reductions in income inequality and poverty. Moreover, these reductions are the largest achieved in the emerging market countries that have so far been included in the Commitment to Equity project. Although fiscal policy is equalizing and poverty-reducing...

Mexico - Country Economic Memorandum : Challenges and Prospects for Tax Reform

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
66.56%
Over the last ten years, the need for sustainable tax revenues has become clear, in order to provide more public expenditures in areas such as, poverty alleviation, health, education, and infrastructure, as well as for payment of the recent social security reform, and banking sector support. The report examines the key problems in Mexico's tax, and revenue system, identifying administration as the weakest factor in its tax system, where such weakness has contributed to political resistance in broadening the tax base. In addition, the system relies heavily on oil revenues, only about thirty percent of the total, and dependent on world prices, thus, the rest of the economy will have to bear a larger tax burden as a share of GDP. Meanwhile, various exemptions, and special regimes erode the base of the most important taxes - Value Added Tax (VAT), corporate, and personal income taxes, and, most tax decisions, and the derived political consequences, continue at the national level, while the delivery of services is increasingly devolved to sub-national levels. Within the reform options...

Reforming Tax Expenditure Programs in Poland

Cavalcanti, Carlos B.; Li, Zhicheng
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper
Português
Relevância na Pesquisa
66.51%
Poland has recently begun reforming its tax program. In December 1999 it announced a gradual reduction in the corporate income tax rate, from 34 percent in 1999 to 22 percent in 2004. Value added and excise taxes are being harmonized with European Union directives, which means higher value added tax rates on unprocessed foodstuffs, municipal services, and construction material, and higher excise rates on tobacco and alcohol. The reform of personal income tax law has been delayed, because of concern about the fairness of a rate reduction for higher-income taxpayers and hesitation about the government's proposal to remove or scale down existing tax expenditure programs. Poland's personal income tax expenditure programs, introduced in 1992, have received growing attention as the cost of the programs has increased. Originally they were intended to compensate lower-income taxpayers for the withdrawal of price subsidies. But most of them are extremely regressive, benefiting higher-income taxpayers. Tax expenditures are reductions in tax liabilities that result from preferential provisions, such as deductions, exemptions, credits, deferrals, preferential tax rates, and exclusions from taxation. They are effective government spending channeled through the tax system...

Simulating the impact of inflation on the progressivity of personal income tax in Brazil

Levy,Horacio; Nogueira,José Ricardo; Siqueira,Rozane Bezerra de; Immervoll,Herwig; O'Donoghue,Cathal
Fonte: Fundação Getúlio Vargas Publicador: Fundação Getúlio Vargas
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2010 Português
Relevância na Pesquisa
76.32%
Income tax reform in Brazil has mainly stressed changes in rates, aiming at increasing its progressivity. One aspect frequently overlooked is that, in the absence of adjustments of the tax rules to inflation, the level and distribution of the income tax burden can be substantially affected. We use a microsimulation model to simulate the potential revenue and distributive effects of inflation on the income tax in Brazil. Our findings suggest that if the income tax is not adjusted for inflation, progressivity would decrease but redistribution would increase due to a larger tax burden, but income inequality would not substantially change.

Retenciones a cuenta, número de declarantes y simplicidad en el nuevo IRPF

Levy Copello, Horacio; Mercader, Magda
Fonte: Universidade Autônoma de Barcelona Publicador: Universidade Autônoma de Barcelona
Tipo: Artigo de Revista Científica Formato: application/pdf
Publicado em //2004 Português
Relevância na Pesquisa
66.32%
Uno de los objetivos de la reforma del Impuesto sobre la Renta de las Personas Fisicas, llevada a cabo en 1998, era reducir su complejidad. Una de las principales estrategias seguidas pretendia reducir el numero de declarantes mediante el ajuste de las retenciones a cuenta a la cuota liquida del impuesto de los contribuyentes con rendimientos del trabajo por cuenta ajena. En este trabajo se estudia hasta que punto la reforma consigue cumplir sus propositos, haciendo uso de EspaSim, un modelo de microsimulacion de impuestos y subsidios sociales para Espana. El numero de individuos no obligados a declarar se reduce significativamente con la reforma hasta aproximadamente un 40 por 100 del total de contribuyentes. No obstante, la cantidad de declaraciones de renta remitidas a la Agencia Tributaria se reduce mucho menos, puesto que el nuevo sistema de retenciones ajusta correctamente la cuota liquida de solo el 37 por 100 de los contribuyentes no obligados a declarar. Ademas, el nuevo sistema aumenta hasta 7,6 mil millones de euros las sobrerretenciones. Se constata que ni los cambios normativos mas recientes (Ley 46/2002) ni una reduccion del numero de tramos de la escala de gravamen a un tipo unico (dejando el resto de parametros inalterados) consiguen una reduccion significativa del numero de declarantes ni de la brecha retencion-cuota liquida.; One of the aims of the Personal Income Tax reform introduced in 1998 was precisely to reduce the former’s complexity. One of the main strategies implemented was designed to reduce the number of taxpayers filing returns by adjusting the direct deductions on taxable amount for persons obtaining remuneration for salaried employment. This work uses EspaSim...

The Taxman Tools Up: An Event History Study of the Introduction of the Personal Income Tax in Western Europe, 1815 - 1941

Aidt, Toke S.; Jensen, Peter S.
Fonte: Faculty of Economics, University of Cambridge, UK Publicador: Faculty of Economics, University of Cambridge, UK
Tipo: Trabalho em Andamento
Português
Relevância na Pesquisa
66.25%
The introduction of income taxation was a landmark in the development of the fiscal state in Western Europe and elsewhere. This paper presents an event history study of the adoption of the income tax in 11 Western European countries between 1815 and 1941. We find evidence that social learning, reductions in tax collection costs and to a lesser extend spending pressures played a significant role for the adoption decision. Surprisingly, we also find evidence that the extension of the franchise reduced the likelihood of adoption of the income tax.

Imposto de renda e contribuintes de camadas médias: notas sobre a sonegação; Income Tax and middle-class' contributors: notes on evasion

Bevilaqua, Ciméia
Fonte: Universidade de São Paulo. Faculdade de Filosofia, Letras e Ciências Humanas Publicador: Universidade de São Paulo. Faculdade de Filosofia, Letras e Ciências Humanas
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; Formato: application/pdf
Publicado em 30/03/1998 Português
Relevância na Pesquisa
66.28%
This article analyses the experience of middle—class taxpayers regarding the Brazilian Income Tax (“Imposto de Renda”). I concentrate myself mainly on the matter of not paying and also deal with two of its complementary aspects: the importance of personal relations during the process of elaborating the annual income declaration; and the process identified by taxpayers as the modernization of the “Imposto de Renda”, which has certain effects on the strategies of declarating someone's income.; O artigo examina a experiência de contribuintes de camadas médias com o Imposto de Renda. A análise está voltada principalmente para a questão da sonegação, abordando ainda dois aspectos que lhe são complementares: a importância das relações pessoais no processo de elaboração da declaração anual de rendimentos; e o processo identificado pelos contribuintes como a modernização do Imposto de Renda, que se reflete sobre as estratégias de declaração.

The choice of the personal income tax base

Gordon, Roger H.; Kopczuk, Wojciech
Fonte: The London School of Economics and Political Science, Suntory and Toyota International Centres for Economics and Related Disciplines Publicador: The London School of Economics and Political Science, Suntory and Toyota International Centres for Economics and Related Disciplines
Tipo: Monograph; NonPeerReviewed Formato: application/pdf
Publicado em /06/2011 Português
Relevância na Pesquisa
66.4%
Starting with Mirrlees (1971) and Vickrey (1945), the optimal tax literature has studied the design of a personal income tax. The ideal would be to tax earnings ability. Earnings ability is unobservable for tax purposes, however, and past papers have focused instead on designing a tax on labor income. Existing tax bases, though, depend on a broader range of information about each individual. In principle, this supplementary information can help in designing a tax that has more attractive distributional properties, by more closely approximating an ability tax. The objective of this paper is to lay out theoretically and estimate empirically how to make best use of available information about each individual in addition to earnings, when constructing a tax base that is most attractive on distributional grounds. To begin with, we find that the current tax base does slightly less well than the far simpler tax base equal just to a couple's joint earnings. In accordance with current practice, we find that the optimal tax base should include capital income, at least to some degree. In contrast to current practice, property tax payments and mortgage interest payments should not be deductible, since these deductions are costly on equity and presumably on efficiency grounds. We also find that joint filing and separate filing by a couple have similar consequences on equity grounds.

Measuring the impact of marginal tax rate reform on the revenue base of South Africa using a microsimulation tax model

Jordaan,Yolandé; Schoeman,Niek
Fonte: South African Journal of Economic and Management Sciences Publicador: South African Journal of Economic and Management Sciences
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2015 Português
Relevância na Pesquisa
76.45%
This paper is primarily concerned with the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income as an instrument of possible tax reform. The hypothesis is that changes to marginal rates affect not only the revenue base, but also tax efficiency and the optimum level of taxes that supports economic growth. Using an optimal revenue-maximising rate (based on Laffer analysis), the elasticity of taxable income is derived with respect to marginal tax rates for each taxable-income category. These elasticities are then used to quantify the impact of changes in marginal rates on the revenue base and tax efficiency using a microsimulation (MS) tax model. In this first paper on the research results, much attention is paid to the structure of the model and the way in which the database has been compiled. The model allows for the dissemination of individual taxpayers by income groups, gender, educational level, age group, etc. Simulations include a scenario with higher marginal rates which is also more progressive (as in the 1998/1999 fiscal year), in which case tax revenue increases but the increase is overshadowed by a more than proportional decrease in tax efficiency as measured by its deadweight loss. On the other hand...

The stability of income inequality in Brazil, 2006-2012: an estimate using income tax data and household surveys

Medeiros,Marcelo; Souza,Pedro Herculano Guimarães Ferreira de; Castro,Fábio Ávila de
Fonte: ABRASCO - Associação Brasileira de Saúde Coletiva Publicador: ABRASCO - Associação Brasileira de Saúde Coletiva
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/04/2015 Português
Relevância na Pesquisa
66.28%
Object: the level and evolution of income inequality among adults in Brazil between 2006 and 2012.Objectives: to calculate the level of inequality, its trend over the years and the share of income growth appropriated by different social groups.Methodology: We combined tax data from the Annual Personal Income Tax Returns (Declaração Anual de Ajuste do Imposto de Renda da Pessoa Física - DIRPF) and the Brazilian National Household Survey (Pesquisa Nacional por Amostra de Domicílios - PNAD) to construct a complete distribution of total income among adults in Brazil. We applied Pareto interpolations to income tax tabulations to arrive at the distribution within income groups. We tested the results, comparing the PNAD to the Brazilian Consumption and Expenditure Survey (Pesquisa de Orçamentos Familiares - POF) and to data from the Census Subsample Survey (Census.Results: We found evidence that income inequality in Brazil is higher than previously thought and that it remained stable between 2006 and 2012; in making these findings, we thus diverged from most studies on the dynamics of inequality in Brazil.. There was income growth, but the top incomes have appropriated most of this growth.