Direkt zur Hauptnavigation springen Direkt zum Inhalt springen
info(at)avldigital.remove-this.de
Deutsch English
Letzte Suchanfragen

Ergebnisse für *

Zeige Ergebnisse 1 bis 2 von 2.

  1. A progressividade dos tributos diretos nas Pesquisas de Orçamentos Familiares (POFs) 2008-2009 e 2017-2018
    Autor*in: Carvalho Junior, Pedro Humberto Bruno de
    Erschienen: abril de 2021
    Verlag:  Instituto de Pesquisa Econômica Aplicada, Rio de Janeiro

    This study analyzes the distribution of frequency and income share of four direct taxes among Brazilian households – property tax, vehicle tax, personal income tax on labor income, and social contributions – per income and geographical strata, based... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 194
    Fernleihe:
    keine Fernleihe

     

    This study analyzes the distribution of frequency and income share of four direct taxes among Brazilian households – property tax, vehicle tax, personal income tax on labor income, and social contributions – per income and geographical strata, based on the last two Household Budget Surveys of 2008-2009 and 2017-2018. The study found that property tax and labor income tax are progressive up to the 1% richest, which starts to decrease their ratio on household income. Vehicle tax and social contributions are regressive, mainly due to the recent increase of vehicles ownership among the poorer and the ceiling of the general social contributions among income above six minimum wages, respectively. Finally, this study makes some proposes to the tax reform to enhance progressivity.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Portugiesisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/240839
    Schriftenreihe: Texto para discussão / Ipea ; 2645
    Schlagworte: direct taxes; property tax; vehicle tax; personal income tax; social contribution; household budget survey; tax progressivity
    Umfang: 1 Online-Ressource (circa 52 Seiten), Illustrationen
  2. Decomposição estrutural e desigualdade do consumo de energia no Brasil por classe de renda
    Autor*in: Pereira Júnior, Amaro Olimpio; Maia, Rodrigo; Mendonça, Mario Jorge; Casaca, Paulo Roberto Santos
    Erschienen: maio de 2023
    Verlag:  Instituto de Pesquisa Econômica Aplicada, Rio de Janeiro

    This paper aims to analyze the impact of an improvement in income distribution on energy consumption in Brazil, based on structural decomposition techniques. For this purpose, hybrid input-output matrices are constructed to associate the evolution of... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 194
    Fernleihe:
    keine Fernleihe

     

    This paper aims to analyze the impact of an improvement in income distribution on energy consumption in Brazil, based on structural decomposition techniques. For this purpose, hybrid input-output matrices are constructed to associate the evolution of national accounts with the national energy matrix. Household consumption is decomposed into ten income classes. The results show that the improvement in income distribution are reflected in the increase in energy consumption, which was attenuated by the process of deindustrialization in the country. On the other hand, there were no energy efficiency gains in production processes. Such results are important for the construction of energy demand and greenhouse gas emissions scenarios to achieve the Brazilian targets compatible with sustainable development.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Portugiesisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/285007
    Schriftenreihe: Texto para discussão / Ipea ; 2885
    Schlagworte: structural decomposition; energy models; hybrid input-output matrix; income distribution; household budget survey
    Umfang: 1 Online-Ressource (circa 52 Seiten), Illustrationen