[PDF] Top 20 Progressivity in the Portuguese Personal Income Tax System

... of income that comes from wages, and are thus proportional rather than ...This, in a similar fashion to what happened when we included the extraordinary surcharge in the indices ... See full document

... of the issues this paper must consider are the fact that circumstances, systems and data may not necessarily be the same in developed economies, where the technique has been utilised, ... See full document

... bear in mind if we are to understand the results that follow. In our heuristic account of the forces at play, we have emphasized the efficiency gains from moving to a progressive ... See full document

... will the erosion of the real value of tax function parameters affect household incomes? On a theoretical level, Immervoll (2005) has shown that, while inflation-induced erosions of tax credits ... See full document

... Ater the total income is divided into a part related to labour and a part related to capital, the expenses incurred in the course of generating income are deductible, ...i.e. ... See full document

... any tax related topic, the current tax law is the main determinant on how we approach these ...of tax harmonization and conformity in the way on how income ... See full document

... gross income reduced by deductions and exceptions, to this amount the marginal tax rates are applied in order to obtain the amount of the tax ...of personal ... See full document

... eliminating the ceiling of these ...countries, in order to get a fiscal relaxation of labor income, transferred the tax burden from labor to capital or other taxable ...Therefore ... See full document

... whether the influence of countries’ tax enforcement on firms’ financial reporting quality varies with firms’ level of tax ...avoidance. The study of Hanlon, Hoopes, and Shroff (2014) supports ... See full document

... O Personal Health Records System – Meu i-c - é um sistema de informação que permite ao utilizador fazer uma monitorização quantitativa de alguns Parâmetros Vitais, nomeadamente Tensão Arterial, Peso, ... See full document

... dynamic, the Laffer curve was studied by Jonas Agell and Mats Persson (2000), and Jesús Alfonso Novales and Ruiz (2002, ...analyze the government budget balance in a simple endogenous growth model, ... See full document

... investigates the link between personal income and smoking among adolescents, and aims to answer the following questions: (i) to what extent is personal income related to smoking, ... See full document

... At the beginning of the year, in just two days, the national currency devalued by almost 100% in relation with the US ...Dollar. The National Bank had to intervene ... See full document

... of the traditional flypaper effect according to which central government transfers to local governments increase public spending by more than do increases in private ...from the federal government ... See full document

... health system, by the European Observatory on Health Systems and Policies and Nova School of Business and Economics, it is stat that Portugal does not have a tradition of HTA, with the exception of ... See full document

... Another worldwide mechanism by which a home country can mitigate double taxation is to inc1ude all their home and foreign income in the tax base, but allow an unlirnited foreign tax cred[r] ... See full document

... 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.. A se[r] ... See full document

... by the Portuguese banking system in the latest financial crisis clearly illustrated the need to enhance regulatory requirements in this ...discussed in Bonfim and ... See full document

... building the transport infrastructure expands the employment very much, then, ceteris paribus, the aggregate wage income rises, causing a steep increase in market demand for consumer ... See full document

... of tax authorities in ...for the right of concluding of a state contract on carrying out of sociological studies for the Federal Tax Service in ... See full document