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- W2732410009 abstract "ABSTRACT This paper analyzed the impact of taxation on the investment in Brazil, focusing on the taxation of corporate income. Following the literature, it was used an economic model to calculate two indicators of effective tax rates - Effective Marginal Tax Rate (EMTR) and Effective Average Tax Rate (EATR). The EMTR measures the increase of the cost of capital due to corporate income tax. The EATR represents a measure of the average tax rate levied on an investment that has a pre-defined economic profit. The results suggest Brazil may face some difficulties to attract foreign investment. The country presents high rates for EATR and EMTR, higher than the average of the rich countries and well above the figures of development countries like Chile, Mexico, South Africa, Russia and China, potential competitors in attracting investments." @default.
- W2732410009 created "2017-07-14" @default.
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- W2732410009 date "2017-01-01" @default.
- W2732410009 modified "2023-09-26" @default.
- W2732410009 title "THE COST OF DIRECT TAXATION ON INVESTMENT IN BRAZIL" @default.
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- W2732410009 doi "https://doi.org/10.1590/198055272111" @default.
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