The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries

Detalhes bibliográficos
Autor(a) principal: Castanheira, David Manuel Ferreira
Data de Publicação: 2021
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.5/22624
Resumo: Mestrado Bolonha em Economia Monetária e Financeira
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spelling The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countriesProgressivityTaxationAdministrationsGovernmentMestrado Bolonha em Economia Monetária e FinanceiraThe role of the State in economies has changed in recent years. The public sector's challenge is to reconcile a wide range of new services using the lowest possible costs. Thus, understanding how governments raise and set their revenues is highly important. The effectiveness with which tax agencies carry out their tasks has always been seen as a priority by governments. Tax administrations play an essential role in all countries, so its study is of extreme interest. They must provide quality services to taxpayers to voluntarily enforce their civic duty regarding tax legislation. Taxation is not a technical issue but purely political and philosophical that allows societies to function correctly. Progressive tax systems have long been an element of study by economists. Its creation is based on equality and proportionality concerning the tax burden. We will try to find the possible relationship between the progressiveness of taxes and the efficiency of the tax authorities. That is, to what extent a progressive tax system may or may not alleviate the costs of tax collection activity and thus promote greater prosperity and, ultimately, efficiency. Our findings suggest that countries with inefficiency in direct taxes make progressive efficiency impossible.Instituto Superior de Economia e GestãoAlves, JoséRepositório da Universidade de LisboaCastanheira, David Manuel Ferreira2022-06-08T00:30:19Z2021-092021-09-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10400.5/22624engCastanheira, David Manuel Ferreira (2021). "The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-06T14:52:09Zoai:www.repository.utl.pt:10400.5/22624Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:07:00.524241Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries
title The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries
spellingShingle The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries
Castanheira, David Manuel Ferreira
Progressivity
Taxation
Administrations
Government
title_short The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries
title_full The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries
title_fullStr The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries
title_full_unstemmed The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries
title_sort The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries
author Castanheira, David Manuel Ferreira
author_facet Castanheira, David Manuel Ferreira
author_role author
dc.contributor.none.fl_str_mv Alves, José
Repositório da Universidade de Lisboa
dc.contributor.author.fl_str_mv Castanheira, David Manuel Ferreira
dc.subject.por.fl_str_mv Progressivity
Taxation
Administrations
Government
topic Progressivity
Taxation
Administrations
Government
description Mestrado Bolonha em Economia Monetária e Financeira
publishDate 2021
dc.date.none.fl_str_mv 2021-09
2021-09-01T00:00:00Z
2022-06-08T00:30:19Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.5/22624
url http://hdl.handle.net/10400.5/22624
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Castanheira, David Manuel Ferreira (2021). "The taxation trade-off between progressivity and coercion : an empirical assessment for 19 european countries". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Instituto Superior de Economia e Gestão
publisher.none.fl_str_mv Instituto Superior de Economia e Gestão
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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