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‣ O princípio da realização da renda e sua aplicação no imposto de renda de pessoas jurídicas; The realization principle and its application to the corporate income tax

Polizelli, Victor Borges
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 06/05/2009 Português
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No contexto do sistema tributário nacional brasileiro, uma apuração correta da renda tributável demanda o respeito a princípios abrigados pela Constituição Federal expressa ou implicitamente e, dentre estes, vale citar o princípio da realização da renda que, numa descrição simplificada, auxilia na detecção da capacidade econômica apta a sofrer tributação, uma vez que delineia diretrizes mais concretas para a identificação do momento adequado para que tal tributação se implemente. Este estudo enfoca o momento temporal em que se consideram ocorridos os fatos econômicos individuais que se ajuntam para compor a apuração da renda tributável. Não se trata, portanto, de uma abordagem direta acerca do aspecto temporal próprio da regra-matriz de incidência do imposto de renda, aquele que se identifica normalmente com o término do período de um ano. O tema é abordado com enfoque na tributação da renda, apresentando parâmetros para a conceituação do referido princípio e buscando delinear suas funções, bem como descrever seu âmbito de aplicação no Direito Tributário brasileiro, especialmente no que concerne à apuração do imposto de renda (sobretudo o de pessoas jurídicas). O princípio da realização é examinado sob três diferentes perspectivas. Primeiro...

‣ Fatores associados à percepção de suficiência de renda entre a população idosa do município de São Paulo - Estudo SABE; Factors associated with perception of sufficiency of income among the elderly in São Paulo - SABE Study

Bento, Jorge Avelino
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 04/10/2011 Português
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Objetivos: Identificar fatores associados à percepção de suficiência de renda dos idosos do município de São Paulo, que relataram alguma vez ter trabalhado com remuneração e que possuíam renda. Métodos: A partir da entrevista com 2.143 idosos (60 anos e mais), em 2000, foram identificados 1.300 que não precisaram de ajuda para responder o questionário, com 13 pontos ou mais no MEEM (Mini Exame de Estado Mental), que exerceram algum tipo de trabalho remunerado, que tinham algum tipo de renda e que, esta coincidisse com a quantidade de fontes de renda informada. Utilizou-se na análise estatística o teste de associação para amostras complexas (Rao-Scott), análise univariada e multivariada de regressão logística, sendo construído através desta última o modelo final, ao nível de significância de 5 por cento . Resultados e discussão: Perceberam como suficiente sua renda, 31 por cento dos idosos. Aqueles com renda acima dos patamares analisados (per capita acima de ½ salário mínimo e renda total acima do mínimo necessário para atendimento das necessidades básicas) apresentaram maiores chances de percepção satisfatória. Independente da renda, os seguintes fatores estiveram associados com uma melhor percepção de suficiência de renda: ter trabalhado predominantemente em atividades não físicas...

‣ Dynamic Performance Evaluation of Canadian Fixed-Income Funds using Markov Regime Switching Models

Liao, Yusui
Fonte: Brock University Publicador: Brock University
Tipo: Electronic Thesis or Dissertation
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This thesis examines the performance of Canadian fixed-income mutual funds in the context of an unobservable market factor that affects mutual fund returns. We use various selection and timing models augmented with univariate and multivariate regime-switching structures. These models assume a joint distribution of an unobservable latent variable and fund returns. The fund sample comprises six Canadian value-weighted portfolios with different investing objectives from 1980 to 2011. These are the Canadian fixed-income funds, the Canadian inflation protected fixed-income funds, the Canadian long-term fixed-income funds, the Canadian money market funds, the Canadian short-term fixed-income funds and the high yield fixed-income funds. We find strong evidence that more than one state variable is necessary to explain the dynamics of the returns on Canadian fixed-income funds. For instance, Canadian fixed-income funds clearly show that there are two regimes that can be identified with a turning point during the mid-eighties. This structural break corresponds to an increase in the Canadian bond index from its low values in the early 1980s to its current high values. Other fixed-income funds results show latent state variables that mimic the behaviour of the general economic activity. Generally...

‣ Income Shocks Reduce Human Capital Investments : Evidence from Five East European Countries

Dasgupta, Basab; Ajwad, Mohamed Ihsan
Fonte: Banco Mundial Publicador: Banco Mundial
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This paper empirically investigates whether households affected by income shocks cope by reducing human capital investments. The analysis uses Crisis Response Surveys conducted in Armenia, Bulgaria, Montenegro, Romania, and Turkey during 2009 and 2010. A propensity score matching technique is adopted to compare health and education investment decisions among households that were affected by income shocks to the matched comparison group. The authors find that households affected by income shocks reduced some human capital investments. Interestingly, households in these five countries were more likely to adopt health-related coping strategies as opposed to education-related coping strategies. The results from Armenia, Bulgaria, Montenegro, and Turkey show that households affected by income shocks reduced their visits to doctors and reduced their spending on medicine and medical care significantly more than the matched comparison group. Households affected by income shocks reduced their education investments...

‣ The Impact of Macroeconomic Policies on Poverty and Income Distribution : Macro-Micro Evaluation Techniques and Tools

Bourguignon, François; Bussolo, Maurizio; Pereira da Silva, Luiz A.
Fonte: Washington, DC : World Bank and Palgrave Macmillan Publicador: Washington, DC : World Bank and Palgrave Macmillan
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This book assembles methodologies and techniques to evaluate the poverty impact of macroeconomic policies. It takes as a departure point a companion volume, the impact of economic policies on poverty and income distribution: evaluation techniques and tools. This volume was primarily a review of microeconomic techniques aimed at assessing policies that are directly concerned with the welfare of poor households or individuals such as changing the level of cash transfers to the poorest households, increasing price subsidies for basic consumer goods, and the like. In addition, the second part of that earlier publication introduced basic techniques to deal with the poverty impact of macroeconomic policies that by definition are not targeted and affect the whole population. This volume presents a comprehensive array of macro-micro modeling frameworks. It begins by highlighting the limitation of macroeconomic models that use representative household groups to link macroeconomic policies and microeconomic data. It then moves to more complexes...

‣ How Important is Selection? Experimental versus Non-Experimental Measures of the Income Gains from Migration

McKenzie, David; Gibson, John; Stillman, Steven
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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Measuring the gain in income from migration is complicated by non-random selection of migrants from the general population, making it difficult to obtain an appropriate comparison group of non-migrants. This paper uses a migrant lottery to overcome this problem, providing an experimental measure of the income gains from migration. New Zealand allows a quota of Tongans to immigrate each year with a lottery to choose among the excess number of applicants. A unique survey conducted by the authors in these two countries allows experimental estimates of the income gains from migration by comparing the incomes of migrants to those who applied to migrate, but whose names were not drawn in the lottery, after allowing for the effect of non-compliance among some of those whose names were drawn. The authors also conducted a survey of individuals who did not apply for the lottery. Comparing this non-applicant group with the migrants enables assessment of the degree to which non-experimental methods can provide an unbiased estimate of the income gains from migration. They find evidence of migrants being positively selected in terms of both observed and unobserved skills. As a result, non-experimental methods are found to overstate the gains from migration...

‣ Survey Nonresponse and the Distribution of Income

Korinek, Anton; Mistiaen, Johan A.; Ravallion, Martin
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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The authors examine the distributional implications of selective compliance in sample surveys, whereby households with different incomes are not equally likely to participate. They discuss poverty and inequality measurement implications for monotonically decreasing and inverted-U compliance-income relationships. The authors demonstrate that the latent income effect on the probability of compliance can be estimated from information on response rates across geographic areas. On implementing the method on the Current Population Survey for the United States, they find that the compliance probability falls monotonically as income rises. Correcting for non-response appreciably increases mean income and inequality, but has only a small impact on poverty incidence up to poverty lines common in the United States.

‣ Decomposing Changes in Income Inequality into Vertical and Horizontal Redistribution and Reranking, with Applications to China and Vietnam

Wagstaff, Adam
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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It is acknowledged that the lack of any systematic link between growth and income inequality does not necessarily mean that economic growth is not accompanied by major changes in the underlying income distribution. The author uses a method devised to decompose the redistributive effect of a tax to analyze the extent to which vertical redistribution associated with changing incomes over time is offset or reinforced by horizontal redistribution and re-ranking. He uses panel data from China and Vietnam over a period when both countries grew spectacularly as they transitioned from planned to market economies, and yet experienced smaller annual percentage increases in income inequality. The results suggest that substantial amounts of horizontal redistribution and re-ranking in both China-and to a lesser extent Vietnam-more than offset pro-poor vertical redistribution. Without the horizontal redistribution and re-ranking, the Gini coefficient for China might have fallen between 1989 and 1997-substantially so.

‣ Is Labor Income Responsible for Poverty Reduction? A Decomposition Approach

Azevedo, Joao Pedro; Inchauste, Gabriela; Olivieri, Sergio; Saavedra, Jaime; Winkler, Hernan
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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Demographics, labor income, public transfers, or remittances: Which factor contributes the most to observed reductions in poverty? Using counterfactual simulations, this paper accounts for the contribution labor income has made to the observed changes in poverty over the past decade for a set of 16 countries that have experienced substantial declines in poverty. In contrast to methods that focus on aggregate summary statistics, the analysis generates entire counterfactual distributions that allow assessing the contributions of different factors to observed distributional changes. Decompositions across all possible paths are calculated so the estimates are not subject to path-dependence. The analysis shows that for most countries in the sample, labor income is the most important contributor to changes in poverty. In ten of the countries, labor income explains more than half of the change in moderate poverty; in another four, it accounts for more than 40 percent of the reduction in poverty. Although public and private transfers were relatively more important in explaining the reduction in extreme poverty...

‣ Restructuring Corporate Income Tax and Value Added Tax in Vietnam : An Analysis of Current Changes and Agenda for the Future

World Bank
Fonte: Washington, DC Publicador: Washington, DC
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The study is in two parts, part one covering the various policy aspects of Corporate Income Tax (CIT) and includes issues such as expenses and deductions to determine the tax base, transfer pricing, thin capitalization, taxation of special entities, and tax incentives. All this is done in the backdrop of international experience of corporate income taxes applied globally. Finally, alternatives for rate rationalization and their impact on CIT revenues using a forecasting model are examined. The existing provisions of the law are referenced in this part of the study as well, and further scope for reform discussed as necessary. Part two of the study presents a similar analysis of value added tax as well as forecasting of VAT revenues. This chapter examines the present rate structure including zero-rating, exemptions and exclusions from VAT, and VAT refunds. Taxation of some special sectors such as agriculture, real estate and exports is also analyzed. All this is again done in the milieu of international experience of value added taxes in Organization for Economic Co-operation and Development (OECD) countries...

‣ Income Support for the Poorest : A Review of Experience in Eastern Europe and Central Asia

Tesliuc, Emil; Pop, Lucian; Grosh, Margaret; Yemtsov, Ruslan
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
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Most countries in the world aspire to protect poorest and most vulnerable families from destitution and thus provide some type of income support to those who are very poor. These programs are often layered into social policy along with other transfers, subsidies, or services. The way to best provide such last-resort income support (LRIS) and its role in wider social policy is a matter of some complexity, much experimentation, and much study. In Eastern Europe and Central Asia, 28 of 30 countries operate LRIS programs. This study examines the experience of LRIS programs in Eastern Europe and Central Asia. It documents the outcomes of such programs throughout the region in terms of expenditure, coverage, targeting, and simulated effects on poverty and inequality. For a subset of countries, the study documents and draws lessons from the design and implementation arrangements - institutional frameworks and administrative structures, eligibility determination, benefits and conditions, governance mechanisms...

‣ Short-Lived Shocks with Long-Lived Impacts? Household Income Dynamics in a Transition Economy

Lokshin, Michael; Ravallion, Martin
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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In theory, it is possible that the persistent poverty that has emerged in many transition economies, is attributable to underlying, non-convexities in the dynamics of household incomes - such that a vulnerable household will never recover from a sufficiently large, but short-lived shock to its income. This happens when there are multiple equilibria in household incomes, such that two households with the same characteristics, can have different incomes in the long run. To test the theory, the authors estimate a dynamic, panel data model of household incomes, with non-linear dynamics, and endogenous attrition. Their estimates, using data for Hungary in the 1990s, exhibit non-linearity in the income dynamics. The authors find no evidence of multiple equilibria. In general, households bounce back from transient shocks, although the process is not rapid.

‣ Effects of Income Inequality on Aggregate Output

Brueckner, Markus; Lederman, Daniel
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Trabalho em Andamento
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This paper estimates the effect of income inequality on real gross domestic product per capita using a panel of 104 countries during the period 1970–2010. The empirical analysis addresses endogeneity issues by using instrumental variables estimation and controlling for country and time fixed effects. The analysis finds that, on average, income inequality has a significant negative effect on transitional gross domestic product per capita growth and the long-run level of gross domestic product per capita. However, the impact varies by the level of economic development, so much so that in poor countries income inequality has a significant positive effect on gross domestic product per capita.

‣ European Integration and Income Convergence : Lessons for Central and Eastern European Countries

Martin, Carmela; Velazquez, Francisco J.; Funck, Bernard
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
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The prospect of enlarging the European Union (EU) to Central and Eastern European countries with income levels far below those of present members, questions how, and when the candidates' aspiration to converge towards EU standards of living, could possibly by fulfilled. To address these questions, this paper seeks to assess of the convergence experience of the four less developed EU members, i.e., Spain, Portugal, Ireland, and Greece, after joining the EU, and, to explore what lessons can be learned from that experience. The discussion suggests that, while theoretically possible, there is little empirical reason to fear that European integration would cause economies to diverge. Rather than being spontaneous, however, real convergence would seem to depend crucially, on the capacity of countries to tap international technological spillovers, particularly through foreign direct investment. Macroeconomic stability, effective competition on goods, and factor markets, and, a good human capital endowment are essential to harness benefits. Nonetheless...

‣ Low-Income Countries’ Access to Private Debt Markets

Hostland, Doug
Fonte: Banco Mundial Publicador: Banco Mundial
Tipo: Publications & Research :: Policy Research Working Paper
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Private debt flows to developing countries surged to record levels over the period 2003-07. A few low-income countries have gained access to the international bond market but the bulk of the flows have continued to go to just a few large middle-income countries. Most low-income countries still heavily depend on concessional loans and grants from the official sector to meet their financing needs. The paper provides an overview of low-income countries' access to cross-border bank lending and bond issuance in the international market over the past few decades. It highlights some stylized facts that characterize salient features of low-income countries' experience in external borrowing from the private sector and discusses the various factors that influence governments' and corporations' decisions to seek external financing along with creditors' decisions to provide the financing. The paper concludes by assessing the prospects for low-income countries' access to private debt markets over the medium term.

‣ Learning from China's Rise to Escape the Middle-Income Trap : A New Structural Economics Approach to Latin America

Lin, Justin Yifu; Treichel, Volker
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
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This paper discusses the causes of the middle-income trap in Latin America and the Caribbean, identifies the challenges and opportunities for Latin America that come from China's rise, and draws lessons from New Structural Economics and the Growth Identification and Facilitation Framework to help Latin America escape the middle-income trap. Countries in Latin America and the Caribbean are caught in a middle-income trap due to their inability to structurally upgrade from low value-added to high value-added products. Governments in Latin America and the Caribbean should intervene in industries in which they have a comparative advantage, calibrating supporting policies in close collaboration with the private sector through public-private sector alliances. Through continuous structural upgrading in sectors intensive in factors such as natural resources, scientific knowledge, and unskilled labor, the region could achieve dynamic growth. This would require investments in education, research and development, and physical infrastructure. Therefore...

‣ Democracy and Income Inequality : An Empirical Analysis

Gradstein, Mark; Milanovic, Branko; Ying, Yvonne
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
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Standard political economy theories suggest that democratization has a moderating effect on income inequality. But the empirical literature has failed to uncover any such robust relationship. The authors take another look at the issue. The authors argue that prevailing ideology may be an important determinant of inequality and that the democratization effect "works through" ideology. In societies that value equality highly there is less distributional conflict among income groups, so democratization may have only a negligible effect on inequality. But in societies that value equality less, democratization reduces inequality through redistribution as the poor outvote the rich. The authors' cross-country empirical analysis, covering 126 countries in 1960-98, confirms the hypothesis: ideology, as proxied by a country's dominant religion, seems to be related to inequality. In addition, while in Judeo-Christian societies increased democratization appears to lead to lower inequality, in Muslim and Confucian societies it has an insignificant effect. The authors hypothesize that Muslim and Confucian societies rely on informal transfers to reach the desired level of inequality...

‣ Avoiding Middle-Income Growth Traps

Agénor, Pierre-Richard; Canuto, Otaviano; Jelenic, Michael
Fonte: Banco Mundial Publicador: Banco Mundial
Tipo: Publications & Research :: Brief; Publications & Research
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Since the 1950s, rapid growth has allowed a significant number of countries to reach middle-income status; yet, very few have made the additional leap needed to become high-income economies. Rather, many developing countries have become caught in what has been called a middle-income trap, characterized by a sharp deceleration in growth and in the pace of productivity increases. Drawing on the findings of a recently released working paper (Agenor and Canuto 2012), as well as a growing body of research on growth slowdowns, this note provides an analytical characterization of 'middle-income traps' as stable, low-growth economic equilibrium where talent is misallocated and innovation stagnates. To counteract middle-income traps, there are a number of public policies that governments can pursue, such as improving access to advanced infrastructure, enhancing the protection of property rights, and reforming labor markets to reduce rigidities all implemented within a context where technological learning and research and development (R&D) are central to enhancing innovation. Such policies not only explain why some economies particularly in East Asia were able to avoid the middle-income trap...

‣ Middle-Income Countries : Development Challenges and Growing Global Role

Fallon, Peter; Hon, Vivian; Qureshi, Zia; Ratha, Dilip
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
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There has been much debate recently about the role of international development institutions, such as the World Bank in middle-income countries. Some observers have suggested that middle-income countries have reached a stage in their economic development that calls into question the rationale for development institutions' continued engagement in these countries. But the authors find that middle-income countries continue to face significant development challenges. The nature of these challenges varies substantially, but all of these countries face an agenda calling for continued partnership with the international development community. Middle-income countries still have high levels of poverty. They are home to more than three-quarters of the world's poor (those living on less than U$S 2 a day). Poverty is pervasive in some middle-income countries, while in others the problem is one of major concentrations of poverty in backward areas. And recent crises have revealed the fragility of some of the gains against poverty in these countries. On the policy front...

‣ Lucro abrangente e o risco de companhias brasileiras de capital aberto; Comprehensive income and the risk of Brazilian public companies.

Silva, Carlos de Lima
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 02/10/2015 Português
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A presente pesquisa objetivou verificar se medidas contábeis calculadas por meio do lucro abrangente e de seus componentes são relevantes na explicação do risco das empresas. Para isso, analisou-se amostra composta por 105 companhias brasileiras de capital aberto com ações negociadas na BM&FBovespa. Foram selecionadas empresas não financeiras com dados disponíveis no período compreendido entre o primeiro trimestre de 2011 e o primeiro de trimestre de 2015, sendo excluídas empresas com ações de baixa liquidez. Inicialmente, avaliou-se por meio de análise de estatísticas descritivas e do Teste de Wilcoxon se o lucro abrangente é mais volátil que o lucro líquido. Esta primeira hipótese de pesquisa não foi refutada e se constatou que, para as empresas que compõem a amostra estudada, a volatilidade do lucro abrangente foi 30,84% superior à volatilidade do lucro líquido, evidenciando que a análise focada única e exclusivamente no lucro líquido induziria o usuário da informação contábil a ignorar possíveis fontes de risco da empresa. Para a análise da relevância do lucro abrangente e de seus componentes na explicação do risco, foi feita análise de regressão com dados em painel por meio de oito modelos estimados...