Bank transactions tax: pathway to the single tax ideal: a modern tax technology, the Brazilian experience with a bank transactions tax (1993-2007)

These recent changes in the National Tax Code are part of the implementation of the Brazilian commitment to the Global Forum on Transparency and Exchange of Information for Tax

The dependent variables are the 3 measures of tax avoidance, from equation (1) to (3), in which: BETR represents the book effective tax rate, CETR is the cash effective tax

n ln che case ofa post-tax income distribution when the subgroups are pre-tax equals groups, ifwe decompose the Gini, R amounts to an Atkinson-Piotnick index ofreranking..

In 2009 the average taxes collected were rather linear from the 40th to the 90th percentile on (as one can see in Graphs 11 and 12 below). From 2009 to 2013, although taxes

Proceedings of the Second Inter- national Workshop of Malacology and Marine Biology, Vila Franca do Campo, São Miguel, Azores. Conchas Marinhas de Portugal,

− A incorporação das fibras de linho, independentemente do tipo de tecido utilizado, conduziu a um decréscimo da temperatura de fusão e das entalpias de fusão

O Marketing de Causas está a ganhar terreno em Portugal. Várias são as campanhas que já se concretizam tendo por base esta ferramenta de Marketing. Coloque-se na pele de um gestor

The personal income tax system in Belgium might be reformed, in order to benefit from broadening tax base and reducing the tax rates, taking into account the following: elimination