614 research outputs found
Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)
Globalization is eroding the efficiency of conventional taxes, such as VAT´s (value added taxes). Meanwhile, a new form of taxation, levied on bank transactions, was successfully used in Brazil (1993-2007). Based on digital technology, this tax innovation proved to be evasion-proof, more efficient and less costly than orthodox tax models. Furthermore, the significant revenue-raising capacity of bank transactions taxation revived the centuries old ideal of the Single Tax. This book carries out a qualitative and quantitative in-depth comparison of the efficiency, equity and compliance costs of a bank transactions tax relative to orthodox tax systems, and opens new perspectives for the use of modern banking technology in tax reform across the world.bank debit tax; tax reform; taxation; bank transactions tax;
Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)
Globalization is eroding the efficiency of conventional taxes, such as VAT´s (value added taxes). Meanwhile, a new form of taxation, levied on bank transactions, was successfully used in Brazil (1993-2007). Based on digital technology, this tax innovation proved to be evasion-proof, more efficient and less costly than orthodox tax models. Furthermore, the significant revenue-raising capacity of bank transactions taxation revived the centuries old ideal of the Single Tax. This book carries out a qualitative and quantitative in-depth comparison of the efficiency, equity and compliance costs of a bank transactions tax relative to orthodox tax systems, and opens new perspectives for the use of modern banking technology in tax reform across the world
Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)
Globalization is eroding the efficiency of conventional taxes, such as VAT´s (value added taxes). Meanwhile, a new form of taxation, levied on bank transactions, was successfully used in Brazil (1993-2007). Based on digital technology, this tax innovation proved to be evasion-proof, more efficient and less costly than orthodox tax models. Furthermore, the significant revenue-raising capacity of bank transactions taxation revived the centuries old ideal of the Single Tax. This book carries out a qualitative and quantitative in-depth comparison of the efficiency, equity and compliance costs of a bank transactions tax relative to orthodox tax systems, and opens new perspectives for the use of modern banking technology in tax reform across the world
O papel dos bancos públicos federais na economia brasileira
This paper aims to present and analyze the functions performed by the Brazilian federal banks, in a Keynesian perspective, emphasizing its role: i) in promoting economic and regional development, by directing credit to specific sectors and regions, ii) the anti-cyclical action, especially after the financial crisis of 2008, iii) and the growth of banking of the Brazilian population of low income
O "corporate finance" das empresas norte-americanas no período recente
In this article we will explore the corporate finance of the american
firms and the interfaces with the financial system. The capital markets in
the 80's and 90's became very significative in terms of the ammount and
extension, determining important impacts under the form of creation and
admnistration of wealth, with a deepening of the capital market-based
financial system paradigm. In the new system of highly sophisticated
actions and speculations the capital markets adopted the role of main
temple of finance, where the market oriented financial system is led to
paroxysm. However, most of these actions occurr among the financial
agents themselves. As to the relationships with the firms we will try to
Show that the corporations financing pattern, through the so called
"external capital market", shows very particular features. Capitals have
extreme mobility and fluidity. The resources from the stokholders transfer
from one firm to another based on expectations of short run appreciation
of their stocks. The firms with stocks traded on the stock market depend
on a "transitory" property structure, directed by the institutional investors
that act as agents for the individuals investors.In this article we will explore the corporate finance of the american
firms and the interfaces with the financial system. The capital markets in
the 80's and 90's became very significative in terms of the ammount and
extension, determining important impacts under the form of creation and
admnistration of wealth, with a deepening of the capital market-based
financial system paradigm. In the new system of highly sophisticated
actions and speculations the capital markets adopted the role of main
temple of finance, where the market oriented financial system is led to
paroxysm. However, most of these actions occurr among the financial
agents themselves. As to the relationships with the firms we will try to
Show that the corporations financing pattern, through the so called
"external capital market", shows very particular features. Capitals have
extreme mobility and fluidity. The resources from the stokholders transfer
from one firm to another based on expectations of short run appreciation
of their stocks. The firms with stocks traded on the stock market depend
on a "transitory" property structure, directed by the institutional investors
that act as agents for the individuals investors
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