3. Producción

Browse

Settings

Subject: search.filters.subject.Income tax

Search Results

Now showing 1 - 2 of 2
  • Loading...
    Thumbnail Image
    Some of the metrics are blocked by your 
    consent settings
    Item type:Publication,
    Public support for tax policies in COVID-19 times: evidence from Luxembourg
    (Springer, 2022-12-01)
    We study attitudes towards the introduction of hypothetical new taxes to finance the cost of the COVID-19 pandemic. We rely on survey data collected in Luxembourg in 2020. The survey asks for the agreement of respondents over: a one-time net wealth tax, an inheritance tax, a temporary solidarity income tax, and a temporary increase in VAT. All questions include different and randomly assigned tax attributes (tax rates and exemption amounts). We find a clear divide with relatively high support for new wealth and inheritance taxes on the one hand and a low support for increases in VAT and income taxes on the other hand. While 58% of respondents agree or strongly agree with a one-time tax levied on net worth, only 24% are in favor of a small increase in VAT. Support for any tax is however negatively associated with the size of the tax as measured by the predicted revenues. Our results indicate that a one-time wealth tax could raise substantial revenues and still garner public support.
  • Loading...
    Thumbnail Image
    Some of the metrics are blocked by your 
    consent settings
    Item type:Publication,
    La Tasa efectiva y nominal del Impuesto a la Renta de las empresas que cotizan en la Bolsa de Valores de Lima para el período 2013-2023
    (Pontificia Universidad Católica del Perú, 2026-05-18)
    Differences in the accounting and taxable treatment of the income tax and differences between the nominal rate and the effective rate of the income tax paid by the non-financial entities have risen after adopting International Financial Reporting Standards (IFRS). The aim of this study is to identify the relationship between effective rate and the nominal rate of the income tax paid by companies listing in Lima Stock Exchange during 2013-2023. Analyzing the relationship between the effective rate and the nominal rate of the income tax is still crucial for governmental institutions and companies, especially in countries with no efficient, fair or stable tax systems. This is a quantitative approach with non-experimental, descriptive and longitudinal design. The sample includes entities listing in Lima Stock Exchange, which have implemented the IFRS from 2013 to 2023. Spearman’s rank correlation test was applied to determine the existence of general and sector correlation in the analyzed variable. An independent behavior of the analyzed variables was observed. Therefore, no correlation is evidenced, and the proposed thesis is rejected. Differences in the accounting and taxable treatment of companies’ income tax have arisen because of the adoption of the IFRS. Consequently, after applying Spearman’s rank correlation test, it is concluded that there is no correlation between the effective rate and the nominal rate of the income tax.
      1