Maria Delgado Coelho's Books

Gendered Taxes: The Interaction of Tax Policy with Gender Equality

By: Maria Delgado Coelho,Aieshwarya Davis,Mr. Alexander D Klemm,Ms. Carolina Osorio Buitron

Write a review Read reviews Take a Quiz Solve Book Puzzle

Gendered Taxes: The Interaction of Tax Policy with Gender Equality

By: Maria Delgado Coelho,Aieshwarya Davis,Mr. Alexander D Klemm,Ms. Carolina Osorio Buitron

This paper provides an overview of the relation between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor taxes, we discuss the well-established findings on female labor supply and present new empirical work on the impact of household taxation. We also analyze the impact of progressivity on pay gaps and labor supply. On capital and wealth taxation, we discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We show that countries with relatively low female shares of capital income and wealth also tend to tax property and inheritances particularly lightly. On consumption taxes, we cover taxes on female hygiene products and excise taxes, which we assess in relation to externalities and differences in consumption patterns across genders.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 13

9798400201127

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

By: Maria Delgado Coelho

Write a review Read reviews Take a Quiz Solve Book Puzzle

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

By: Maria Delgado Coelho

The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 10

1513596624

ISBN 13

9781513596624

Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion

By: Sebastian Beer,Maria Delgado Coelho,Sebastien Leduc

Write a review Read reviews Take a Quiz Solve Book Puzzle

Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion

By: Sebastian Beer,Maria Delgado Coelho,Sebastien Leduc

We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and 2018. Based on bilateral deposit data for 39 reporting countries and more than 200 counterparty jurisdictions, we find that recent automatic exchange of information frameworks reduced foreign-owned deposits in offshore jurisdictions by an average of 25 percent. This effect is statistically significant and, as expected, much larger than the effect of information exchange upon request, which is not significant. Furthermore, to test the sensitivity of our findings, we estimate countries’ offshore status and the impact of information exchange simultaneously using a finite mixture model. The results confirm that automatic (and not upon request) exchange of information impacts cross-border deposits in offshore jurisdictions, which are characterized by low income tax rates and strong financial secrecy.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 10

1513525042

ISBN 13

9781513525044

A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation

By: Aqib Aslam,Maria Delgado Coelho

Write a review Read reviews Take a Quiz Solve Book Puzzle

A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation

By: Aqib Aslam,Maria Delgado Coelho

This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 10

1513561073

ISBN 13

9781513561073

Gendered Taxes: The Interaction of Tax Policy with Gender Equality

By: Maria Delgado Coelho,Aieshwarya Davis,Mr. Alexander D Klemm,Ms. Carolina Osorio Buitron

Write a review Read reviews Take a Quiz Solve Book Puzzle

Gendered Taxes: The Interaction of Tax Policy with Gender Equality

By: Maria Delgado Coelho,Aieshwarya Davis,Mr. Alexander D Klemm,Ms. Carolina Osorio Buitron

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 13

9798400201127

Book's by Maria Delgado Coelho

Gendered Taxes: The Interaction of Tax Policy with Gender Equality

Gendered Taxes: The Interaction of Tax Policy with Gender Equality

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion

Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion

A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation

A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation

Gendered Taxes: The Interaction of Tax Policy with Gender Equality

Gendered Taxes: The Interaction of Tax Policy with Gender Equality

Username

Password

Username

Password

Password again

Birthday

Email