Taxable Income Research Papers - Academia.edu (original) (raw)

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• • by Lewlyn Rodrigues
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  • Financial System, Net Income, Taxable Income

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe... more

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features needed to meaningfully address these issues: a distinction between resource-related and other revenues, and a disentangling of tariff from commodity tax revenue. Countries ' experiences vary quite widely, nonresource revenues have been essentially stagnant. Corporate tax revenues have held up, despite a reduction in rates and evidence of substantial base-narrowin...

• • by Mario Mansour
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  • Public Finance, Globalization, International Trade, Tax reform
• • by Dominik Enste
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  • Economics, Public Finance, Economic Growth, Developing Countries
• • by David Duff
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  • Economics, Critical Tax Theory, Taxation Law, Income Tax
• • by Richard M Bird
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  • Real Estate, Political Economy, Developing Countries, Informal Economy
• • by Richard M Bird
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  • Real Estate, Political Economy, Developing Countries, Agriculture
• • by Abdelhak Senhadji
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  • Economics, Public Finance, Public Economics, Laffer Curve
• • by Roger Gordon
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  • Finance, Double Taxation, Taxable Income
• • by Seth H Giertz
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  • Tax reform, Elasticity, Empirical Study, Efficiency

RESUMO Esta pesquisa analisa o conteúdo informativo do lucro tributável em relação ao lucro contábil antes e após o Regime de Transição Tributária (RTT). Por informativo entenda-se a propriedade de provocar alterações nos preços das... more

RESUMO Esta pesquisa analisa o conteúdo informativo do lucro tributável em relação ao lucro contábil antes e após o Regime de Transição Tributária (RTT). Por informativo entenda-se a propriedade de provocar alterações nos preços das ações. A amostra correspondeu às companhias abertas listadas no BM&F Bovespa no período de 2005 a 2011. Os resultados indicaram um maior conteúdo informacional do lucro tributável em relação ao lucro contábil na amostra como um todo. Apesar do advento do RTT e o processo de convergência aos padrões internacionais de contabilidade, o conteúdo informativo do lucro tributável continua sendo mais significativo do que o lucro contábil, ainda que tenha caído a diferença relativa. ABSTRACT This article analyzes the information content of taxable income in relation to book income in Brazil before and after the Transition Tax Regime (RTT), which was established as of calendar year 2010 to neutralize the tax effects of convergence of the country's accounting standards to IFRS. We define informativeness as the ability to cause changes in stock prices. Our sample is composed of firms listed on the BM&FBovespa between 2005 and 2011. The results indicate greater informativeness of taxable income in relation to book income in the sample as a whole. Despite the advent of the RTT and the process of convergence to

• • by Antonio Lopo Martinez
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  • Tax Aggressiveness, Taxable Income

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