A relação entre o nível de tributação indireta e o grau de liberdade econômica dos países : uma análise de corte transversal

Página do item simplificado
dc.contributor.advisorScarano, Paulo Rogério
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/2216607815820699por
dc.contributor.authorMatos, Daniel Oliveira
dc.creator.Latteshttp://lattes.cnpq.br/7248731493316114por
dc.date.accessioned2020-09-28T13:48:29Z
dc.date.accessioned2020-12-07T15:09:18Z
dc.date.available2020-12-07T15:09:18Z
dc.date.issued2020-08-19
dc.description.abstractThis research studies the relationship between the level of indirect taxation and the degree of economic freedom of countries through cross-sectional analysis. Therefore, it starts with a the- oretical discussion about the relationship between institutions and economic freedom, discuss- ing the importance of the latter for the prosperity of countries. Faced with such relevance of economic freedom, the work proceeds with a literature review to identify its main determinants. The literature review reveals a possible gap, involving the possible relationships between the form of taxation and the degree of economic freedom of countries. Thus, the present work tests the hypothesis that there is a negative association between the levels of indirect taxation and economic freedom. To this end, it will evaluate a sample composed of more than 70 countries for the years 2005 and 2017, estimating a multiple regression model of ordinary least squares, (OLS), in which the dependent variable is the World Economic Freedom Index (EFW), pre- pared annually by the Fraser Institute, and the explanatory variables based on its main determi- nants identified by the literature: democracy (measured by Freedom House) and inequality (measured by the Gini index). In addition, the present work includes the level of indirect taxa- tion (measured as a percentage of the total revenue from taxes on goods and services) as an explanatory variable. In this model, statistically significant results were found for the variables related to democracy, in accordance with the results found in the literature, and for the variable level of indirect taxation, and countries whose taxation was more intensive in indirect taxes had a lower degree of economic freedom.eng
dc.formatapplication/pdf*
dc.identifier.citationMATOS, Daniel Oliveira. A relação entre o nível de tributação indireta e o grau de liberdade econômica dos países: uma análise de corte transversal. 2020. 94 f. Dissertação (Mestrado Profissional em Economia e Mercados) - Universidade Presbiteriana Mackenzie, São Paulo, 2020.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26611
dc.keywordsinstitutionseng
dc.keywordseconomic freedomeng
dc.keywordsindirect taxationeng
dc.keywordstaxeseng
dc.keywordstax distortionseng
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectinstituiçõespor
dc.subjectliberdade econômicapor
dc.subjecttributação indiretapor
dc.subjecttributospor
dc.subjectdistorções tributáriaspor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIApor
dc.titleA relação entre o nível de tributação indireta e o grau de liberdade econômica dos países : uma análise de corte transversalpor
dc.typeDissertaçãopor
local.contributor.board1Muramatsu, Roberta
local.contributor.board2Barbieri, Fábio
local.publisher.countryBrasilpor
local.publisher.departmentCentro de Ciências Sociais e Aplicadas (CCSA)por
local.publisher.initialsUPMpor
local.publisher.programEconomia e Mercadospor
Arquivos
Pacote Original
Agora exibindo 1 - 1 de 1
Imagem de Miniatura
Nome:
Daniel Oliveira Matos.pdf
Tamanho:
2.51 MB
Formato:
Adobe Portable Document Format
Descrição:
Baixar
Coleções
Economia e Mercados (M. Profissional) - Dissertações - CCSA Higienópolis