The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Michelle Harding & Melanie Marten, 2018. "Statutory tax rates on dividends, interest and capital gains: The debt equity bias at the personal level," OECD Taxation Working Papers 34, OECD Publishing.
- Tibor Hanappi, 2018. "Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries," OECD Taxation Working Papers 38, OECD Publishing.
- Kurt van Dender, 2019. "Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice," OECD Taxation Working Papers 44, OECD Publishing.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Natalia E. Barbashova, 2022. "Approaches to the Modeling and Use of a Long-term Budget Projection at the Regional Level," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 8-25, April.
- Monica Rodriguez-Zúñiga & Luis Victor-Gallardo & Jairo Quiros-Tortos & Marcela Jaramillo & Adrien Vogt-Schilb, 2022. "Impacto fiscal de la descarbonización del transporte en Costa Rica y opciones de política para manejarlo," Working Papers halshs-03725604, HAL.
- Kate Hynes & Yongzheng Liu & Jie Ma & Ian Wooton, 2022. "Tax competition for FDI: China’s exceptional approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 788-809, June.
- Edward L. Glaeser & Caitlin S. Gorback & James M. Poterba, 2022.
"How Regressive Are Mobility-Related User Fees and Gasoline Taxes?,"
NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 1-56,
National Bureau of Economic Research, Inc.
- Edward L. Glaeser & Caitlin S. Gorback & James M. Poterba, 2022. "How Regressive are Mobility-Related User Fees and Gasoline Taxes?," NBER Working Papers 30746, National Bureau of Economic Research, Inc.
- Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023. "The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data," CESifo Working Paper Series 10628, CESifo.
- Thomas Brasch & Ivan Frankovic & Eero Tölö, 2023. "Corporate taxes and investment when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1297-1330, October.
- Christine Lewis & Patrice Ollivaud, 2020. "Policies for Switzerland’s ageing society," OECD Economics Department Working Papers 1600, OECD Publishing.
- Peter Goodridge & Jonathan Haskel, 2023.
"Accounting for the slowdown in UK innovation and productivity,"
Economica, London School of Economics and Political Science, vol. 90(359), pages 780-812, July.
- Peter Goodridge & Jonathan Haskel, 2022. "Accounting for the slowdown in UK innovation and productivity," Working Papers 022, The Productivity Institute.
- Tibor Hanappi & Ana Cinta González Cabral, 2022. "The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1495-1526, December.
- Victor-Gallardo, Luis & Zúñiga, Mónica Rodríguez & Quirós-Tortós, Jairo & Jaramillo, Marcela & Vogt-Schilb, Adrien, 2024. "Policy options to mitigate the fiscal impact of road transport decarbonization: Application to Costa Rica," Energy Policy, Elsevier, vol. 185(C).
- Ramón E. López & Pablo Gutiérrez Cubillos & Eugenio Figueroa, 2020.
"The Tax Paradox and Weak Tax Neutrality,"
Southern Economic Journal, John Wiley & Sons, vol. 86(3), pages 1150-1169, January.
- Ramón E. López & Pablo Gutiérrez C. & Eugenio Figueroa, 2019. "The Tax Paradox and Weak Tax Neutrality," Working Papers wp481, University of Chile, Department of Economics.
- Toshiyuki Uemura, 2023. "Corporate Tax Increases and Shareholder-Level Capital Income Tax Neutrality in Japan -An Analysis of Fundamental Reforms Using Effective Tax Rates-," Discussion Paper Series 257, School of Economics, Kwansei Gakuin University.
- Thomas von Brasch & Ivan Frankovic & Eero Tölö, 2021. "Corporate taxes, investment and the self-financing rate. The effect of location decisions and exports," Discussion Papers 955, Statistics Norway, Research Department.
- Francesca Gastaldi & EugenioPalmieri & Maria Grazia Pazienza & Fiorenza Venturini, 2021. "Mitigare i divari regionali negli investimenti: un?analisi del credito di imposta per il Mezzogiorno," PRISMA Economia - Societ? - Lavoro, FrancoAngeli Editore, vol. 2021(1-2), pages 38-63.
- Seppo Kari & Londiwe Khoza & Nangamso Manjezi & Kyle McNabb, 2019. "Combatting debt bias in South African firms: The case for an allowance for corporate equity," WIDER Working Paper Series wp-2019-10, World Institute for Development Economic Research (UNU-WIDER).
- Poschke, Markus, 2025.
"Wage employment, unemployment and self-employment across countries,"
Journal of Monetary Economics, Elsevier, vol. 149(C).
- Poschke, Markus, 2019. "Wage Employment, Unemployment and Self-Employment across Countries," IZA Discussion Papers 12367, Institute of Labor Economics (IZA).
- Poschke, Markus, 2023. "Wage Employment, Unemployment and Self-Employment across Countries," IZA Discussion Papers 16271, Institute of Labor Economics (IZA).
- Donald A. Chapman & Johan Eyckmans & Karel Van Acker, 2020. "Does Car-Sharing Reduce Car-Use? An Impact Evaluation of Car-Sharing in Flanders, Belgium," Sustainability, MDPI, vol. 12(19), pages 1-27, October.
- Rida Nazeer & Syed Shafqat Mukarram & Faiza Saleem, 2025. "Taxation and Financial Leverage in Emerging Markets: Insights from Pakistan’s Karachi Stock Exchange-100," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 11(1), pages 57-73.
- Irina Dezhina & Tamam Nafikova & Timur Gareev & Alexey Ponomarev, 2020. "Tax Incentives for Supporting Competitiveness of Telecommunication Manufacturers," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 14(2), pages 51-62.
- Toshiyuki Uemura, 2021. "Evaluating Japan's Corporate Income Tax Reform using Firm-specific Effective Tax Rates," Discussion Paper Series 226, School of Economics, Kwansei Gakuin University.
More about this item
Keywords
; ; ;NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2022-10-03 (Accounting and Auditing)
- NEP-PBE-2022-10-03 (Public Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ipc:wpaper:195. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Andre Lyra (email available below). General contact details of provider: https://edirc.repec.org/data/ipcunbr.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.