Please use this identifier to cite or link to this item: http://bibliotecadigital.economia.gov.br/handle/123456789/524728
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dc.creatorAlmeida, Aloísio Flávio Ferreira de-
dc.date.accessioned2019-09-10T20:41:05Z-
dc.date.accessioned2021-11-27T03:39:45Z-
dc.date.available2019-09-10T20:41:05Z-
dc.date.available2021-11-27T03:39:45Z-
dc.date.created2019-09-10T20:41:05Z-
dc.date.issued2010-10-
dc.identifierhttp://repositorio.enap.gov.br/handle/1/4323-
dc.identifier.urihttp://bibliotecadigital.economia.gov.br/handle/123456789/524728-
dc.description.abstractThis paper visits the Brazilian capital income taxation to know whether and to what extent it is neutral to domestic investment decisions. The analysis was guided to help Brazilian authorities in the achievement of capital tax neutrality and improvement of the tax system efficiency. Based on the King-Fullerton methodology for computation of effective tax rates, this paper develops a framework to derive the pre-tax and post-tax rates of return on investment, the tax wedges and the correspondent effective tax rates in Brazil. This is to verify how the Brazilian tax system responds to different sources of finance, namely debt, retained earnings and new equity, and also to investment in three types of assets: machinery, buildings and inventories. Simulations have shown an unbalanced tax system: debt is the best fund option, inventories the worst choice for assets and the interest on net equity has small effect on improving tax neutrality.-
dc.languageIdioma::Inglês:English:en-
dc.publisherEscola De Administração Fazendária (ESAF)-
dc.rightsEscola Nacional de Administração Pública (Enap)-
dc.rightsTermo::Licença Padrão ENAP: É permitida a reprodução e a exibição para uso educacional ou informativo, desde que respeitado o crédito ao autor original e citada a fonte (http://www.enap.gov.br). Permitida a inclusão da obra em Repositórios ou Portais de Acesso Aberto, desde que fique claro para os usuários esses “termos de uso” e quem é o detentor dos direitos autorais, a Escola Nacional de Administração Pública (ENAP). Proibido o uso comercial. Permitida a criação de obras derivadas, desde que respeitado o crédito ao autor original. Essa licença é compatível com a Licença Creative Commons (by-nc-sa).-
dc.subjecttributação de renda-
dc.subjectcapital corporativo-
dc.subjectneutralidade-
dc.subjectpolítica fiscal-
dc.subjectincome taxation-
dc.subjectcorporate capital-
dc.subjectneutrality-
dc.subjecttax policy-
dc.titleTexto para discussão 13: How should brazil tax capital income-
dc.typeTexto para Discussão-
Appears in Collections:Textos para Discussão da Esaf

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