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Littérature scientifique sur le sujet « Interesse fiscale »

Auteur : Grafiati
Publié le 9 mars 2023
Mis à jour le 10 mars 2023

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Articles de revues sur le sujet "Interesse fiscale"

1

Saponaro, Fabio. « L’accertamento dei tributi doganali : nuovi criteri di selezione dei controlli, confronti e tendenze evolutive ». Revista Brasileira de Direito 16, no 2 (23 novembre 2020) : 1. http://dx.doi.org/10.18256/2238-0604.2020.v16i2.4292.

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Aprovado e publicado em 11 de novembro de 2020. L’Autore esamina il funzionamento del sistema doganale europeo nei suoi profili sia di diritto sostanziale sia di diritto formale, ponendo particolare attenzione all’attività di revisione ed accertamento dei tributi doganali, che continua ad essere disciplinata dai singoli Stati membri dell’Unione europea. L’esigenza di reprimere sul territorio dell’Unione europea le frodi in materia doganale - in considerazione del fatto che i dazi costituiscono risorse proprie dell’Unione - ha visto incrementare gli interventi legislativi sovranazionali, anche in questa materia, al fine di introdurre nuovi strumenti e regole comuni per agevolare e migliorare le attività di verifica e controllo: scambio di informazioni fiscali e banche date informatiche per la condivisione delle informazioni tributarie disponibili presso ciascuno Stato. La ricerca di più efficaci criteri di selezione del rischio di elusione ed evasione fiscale sembra sempre più essere il risultato di una sterile e discutibile elaborazione informatica, scaturita dell’esame incrociato di una sempre maggiore mole di informazioni fiscali scambiate e/o condivise, quasi mai preceduta da un’adeguata analisi qualitativa e preventiva in grado di tenere conto e di garantire le esigenze di tutela del contribuente. Il modello europeo viene posto a confronto con quello brasiliano, che con l’adozione del “SISAM”, particolarmente evoluto sul piano tecnico-informatico, giunge perfino all’utilizzo di forme di “intelligenza artificiale” per garantire una efficiente selezione dei controlli e delle operazioni a rischio. Sullo sfondo emerge la contrapposizione tra il prevalente interesse fiscale rispetto al diritto di tutela del contribuente, spesso pregiudicato o impossibilitato nell’esercizio del suo diritto di difesa.
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Cinieri, Valentina, et Andrea Garzulino. « Emergenza sanitaria ed edilizia : una possibile opportunit&agrave ; per riabitare i piccoli ». TERRITORIO, no 97 (février 2022) : 119–24. http://dx.doi.org/10.3280/tr2021-097-supplementooa12935.

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Negli ultimi decenni, l'intervento sugli edifici esistenti ha registrato sempre maggior interesse coinvolgendo il costruito diffuso, parte integrante del tessuto urbano delle città come dei centri abitati minori. Il contributo illustra le necessità di adeguamento degli edifici storici a fronte dell'attenzione verso le aree rurali e marginali emersa oggi maggiormente con la pandemia Covid-19. In evidenza èil rapporto tra il processo di efficientamento energetico, le esigenze di conservazione e l'adeguamento d'uso e gestione del patrimonio costruito. Questa riflessione prende in considerazione l'evoluzione del mercato immobiliare analizzando gli strumenti normativi in tema di retrofit energetico e le strategie di agevolazione fiscale in risposta all'attuale situazione di crisi.
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SOUZA, George Felix Cabral de. « Câmaras municipais e fiscalidade : Negociação, resistência e conflito (Pernambuco, primeira metade do século XVIII) ». Varia Historia 37, no 73 (avril 2021) : 85–118. http://dx.doi.org/10.1590/0104-87752021000100004.

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Resumo Pretendemos identificar as estratégias empregadas pelas câmaras municipais de Pernambuco frente à imposição de carga fiscal pelos poderes centrais na primeira metade do século XVIII, seja no exercício de seu papel como arrecadadoras, seja como canal de protestos perante situações que afrontavam os interesses locais. Ao mesmo tempo, procuramos observar e confrontar uma outra dimensão da municipalidade no âmbito da fiscalidade, qual seja, a de impositora de tributos e taxas. Nesse aspecto, interessa-nos também caracterizar a reação dos administrados frente à edilidade. Em ambos os casos - quando a câmara protesta e quando ela é o alvo dos protestos - procuramos contextualizar as manifestações no âmbito do arcabouço de ideias e justificativas disponíveis à época e apontar que os interesses locais não coincidem necessariamente com os interesses gerais. Buscamos demonstrar que nos temas fiscais as municipalidades eram usadas para atender primordialmente os grupos minoritários que as compunham, mas que por estarem embebidas em uma tradição de governança comunitária não podiam se descolar inteiramente dos anseios gerais dos administrados, sob pena de deslegitimação frente aos vizinhos. As fontes utilizadas foram as correspondências conservadas no Arquivo Histórico Ultramarino (AHU) e no arquivo do Instituto Arqueológico, Histórico e Geográfico Pernambucano (IAHGP).
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Landa-Fournais, Luis Enrique. « Praxis en materia de precios de transferencia ¿Intereses o dividendos ? » Ciencias Administrativas. Teoría y Praxis 18, no 2 (3 novembre 2022) : 29–43. http://dx.doi.org/10.46443/catyp.v18i2.310.

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En las recientes actualizaciones a las directrices de la OCDE en materia de precios de transferencia en operaciones financieras, se reitera la importancia de distinguir entre el pago de intereses y el pago de dividendos en operaciones de préstamo entre partes relacionadas. La distinción es crítica en lo que se refiere a la erosión de la base gravable puesto que los intereses son deducibles para efectos del pago del impuesto sobre la renta mientras que los dividendos no lo son. A la fecha, no existe una metodología con indicadores cuantitativos que pueda determinar sin ambigüedad la diferencia entre ambos. Ante esta falta de claridad, este artículo presenta el caso de una auditoría fiscal que se practica a una subsidiaria mexicana que realiza operaciones de préstamo con su casa matriz en el exterior. El caso presenta una situación a la que se enfrentan las autoridades fiscales con frecuencia en auditorías reales en materia de precios de transferencia, en la que se puede dictaminar sin ambigüedad, que el pago de intereses puede ser declarado pago de dividendos protegiendo de esta forma la integridad de la base gravable nacional.
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Machado Júnior, Eliseu Vieira, et Bruno Lobão Lopes. « Gestão da Conta Vinculada, Teoria do Stakeholder e Performance Prism Aplicados aos Contratos de Terceirização : estudo de caso na Universidade Federal de Goiás ». Desenvolvimento em Questão 17, no 49 (17 octobre 2019) : 348–66. http://dx.doi.org/10.21527/2237-6453.2019.49.348-366.

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A obrigatoriedade da conta vinculada nos contratos de terceirização inseriu a Administração Pública Federal numa arena em que se apresentam diversos interesses: Direitos dos trabalhadores terceirizados, das empresas fornecedoras de serviços terceirizados, necessidades de Gestores e Fiscais de contratos, e o interesse público, seu objetivo primaz. Na expectativa de alinhar tais interesses, buscou-se aplicar na gestão da conta vinculada dos contratos de terceirização da Universidade Federal de Goiás – UFG um modelo de avaliação de desempenho, inspirado na Teoria do Stakeholder e no Performance Prism. A metodologia utilizada promoveu o confronto de perspectivas da UFG e dos seus stakeholders relacionados à gestão da conta vinculada. Os resultados, de forma geral, apontaram que a gestão da conta vinculada tem trazido benefícios tanto à UFG, quanto aos seus stakeholders, principalmente quanto à maior segurança jurídica e redução nos ajuizamentos. Também mostraram a necessidade de ações que melhorem as capacidades disponibilizadas, especialmente o perfil de gestores e fiscais escolhidos, e a estrutura dedicada à gestão e fiscalização dos contratos.
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Rosa, Adolfo de Oliveira, Antonio Lopo Martinez et Moisés Balassiano. « A FACE OCULTA DA “ÉTICA DO MEDO” NO PODER PÚBLICO : A AÇÃO DE SERVIDORES PÚBLICOS NA ÁREA TRIBUTÁRIA LIMITADA PELO MEDO ». Organizações & ; Sociedade 22, no 72 (mars 2015) : 143–60. http://dx.doi.org/10.1590/1984-9230727.

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Este trabalho analisa se as ações dos entes públicos em investigações fiscais são limitadas pelo medo. Por hipótese, a ação de servidores públicos honestos é condicionada pelo medo de serem qualificados como aqueles com conduta reprovável. Sob a perspectiva das teorias do medo, da ética teleológica e da Ação Racional, descreveu-se esse fenômeno, a partir da variável legal enforcement, integrante das teorias da evasão fiscal. Por meio de entrevistas com magistrados, auditores fiscais, advogados e contadores, constatou-se que toda ameaça, pressão social e riscos provocam medo no tomador de decisão tributária, que tenderá a não mais decidir contra os interesses do Fisco.
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Bautista y Lugo, Gibran Irving Israel. « Necesidad y azar en el imperio. Fiscalidad, vínculos locales y mediación en ciudades de la monarquía de España, 1592-1634 ». Anuario de Historia de América Latina 57 (16 décembre 2020) : 15–51. http://dx.doi.org/10.15460/jbla.57.183.

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El artículo compara casos de negociación fiscal en Quito, Oporto, Burgos, México y Nápoles durante el periodo de unión de coronas ibéricas. Se enfatiza el papel de mediadores entre las demandas reales de recursos fiscales y la respuesta de las ciudades; individuos cuyas agendas e intereses articulaban de forma cotidiana el ámbito local de las urbes donde actuaban y la dimensión transimperial de la monarquía. Las condiciones de la mediación delinearon la recaudación, que transformó los servicios extraordinarios solicitados por la Corona en tributación ordinaria local, así como la participación de agentes particulares en las contraprestaciones. Se argumenta que las dinámicas de mediación fomentaron la confluencia de los intereses en juego y su interacción en diversas escalas. Más allá de los instrumentos gubernativos o corporativos empleados en cada negociación específica, la acción de los mediadores determinaba la configuración de la monarquía.
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Sousa, Ana Cristina Augusto de, et Nilson do Rosário Costa. « Ação coletiva e veto em política pública : o caso do saneamento no Brasil (1998-2002) ». Ciência & ; Saúde Coletiva 16, no 8 (août 2011) : 3541–52. http://dx.doi.org/10.1590/s1413-81232011000900022.

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Em 1999, em busca de recursos para debelar ou minimizar a crise fiscal, o governo federal comprometeu-se junto ao FMI com a privatização do setor de saneamento básico e outros serviços públicos. Propôs o Projeto de Lei 4147/01 como o marco regulatório que daria a segurança necessária aos investidores interessados na concessão das empresas públicas estaduais de saneamento. Contra essa iniciativa, uma coalizão de interesse setorial se mobilizou para vetar a proposta de privatização: a Frente Nacional pelo Saneamento Ambiental (FNSA). Este trabalho identifica os atores, as agendas e os interesses presentes nesta coalizão setorial. Demonstra que ela atuou decisivamente como instância de veto, limitando os efeitos do acordo firmado com o FMI sobre a política de saneamento do Brasil neste período.
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Wanyagathi Maina, Anne. « El régimen fiscal de Kenia para el sector de petróleo y gas : una perspectiva fiscal internacional para la política y los desafíos prácticos ». Revista de Derecho Fiscal, no 14 (8 mai 2019) : 203–19. http://dx.doi.org/10.18601/16926722.n14.10.

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Muchos países, especialmente los países en desarrollo, ofrecen diversos incentivos fiscales para atraer inversiones extranjeras para el crecimiento y el desarrollo sectorial. Este fenómeno se presenta aún más en la industria extractiva porque el sector no solo es altamente especializado, sino que también es intensivo en capital y tecnología. Actualmente existe una gran preocupación por el flujo financiero ilícito de África y la amenaza que representa para la movilización de recursos nacionales. El informe Mbeki (2015) destaca los incentivos fiscales, el abuso de los tratados tributarios, los precios de transferencia, las administraciones tributarias débiles, los regímenes tributarios mal diseñados y los contratos extractivos mal negociados como algunas de las principales causas de los flujos financieros ilícitos. De ello se deduce que otorgar incentivos fiscales a la industria extractiva, especialmente si no están diseñados adecuadamente, puede exacerbar el problema. África oriental se ha convertido en los últimos años en un área de interés para muchas compañías internacionales de petróleo y gas. El petróleo se descubrió en Uganda y Kenia en 2006 y 2012, respectivamente, mientras que Tanzania y Mozambique tienen vastas reservas de gas (Augé, 2015). Esto presenta una oportunidad para que la región prepare el terreno estableciendo el marco legislativo adecuado para beneficiarse plenamente de las actividades extractivas. El documento examina la política y los desafíos prácticos del régimen fiscal del petróleo y el gas desde una perspectiva fiscal internacional. El documento analiza los incentivos fiscales disponibles en el sector de petróleo y gas y si son dañinos o no dentro del ámbito de acción de la OCDE BEPS 5, las áreas de riesgo fiscal internacional, las intervenciones disponibles en la ley actual y hace recomendaciones de políticas. El régimen fiscal ha abordado la mayoría de las áreas de riesgo fiscal internacional. El ITA requiere la determinación de precios de las transacciones. Los incentivos fiscales deben dirigirse a industrias específicas, solicitar un período de tiempo limitado, dejar poco espacio a la discreción personal y ser revisados para garantizar su eficiencia y eficacia. El ITA tiene reglas de precios de transferencia, reglas de cercado, reglas de capitalización delgada y prevé la tributación de la ganancia neta en las transferencias indirectas. Sin embargo, existen desafíos como la capacidad inadecuada para auditar los costos, la falta de datos comparables de calidad, la explotación de la deuda en capital, ratio de restricción de intereses mediante el aumento de capital, y la resolución de conflictos. El documento recomienda desarrollar más capacidad, mejorar la legislación y la cooperación entre las agencias gubernamentales para mantenerse al día con las crecientes necesidades de la industria.
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Fisher, Eloy. « A Stock-Flow Consistent Political Business Cycle : Kalecki’s 1943 Model Revisited ». Investigación y Pensamiento Crítico 6, no 2 (1 août 2018) : 71–84. http://dx.doi.org/10.37387/ipc.v6i2.89.

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El presente trabajo analiza un modelo de ciclo económico político coherente y consistente donde la interacción entre la deuda financiera, la distribución del ingreso y la política fiscal está mediada políticamente por la influencia relativa de los trabajadores y de las empresas sobre la política gubernamental y los bienes proporcionados públicamente. En países donde los impuestos son una alternativa políticamente costosa para generar ingresos fiscales, la deuda financia la actividad de expansión fiscal para aumentar inicialmente los salarios y aumentar la producción. Sin embargo, los mecanismos institucionales mantienen a esos conductores a raya e impulsan un ciclo de parar y avanzar, como sugirió Kalecki en su documento de referencia de 1943. Descubrimos que el empuje de los intereses laborales contra las partes interesadas del negocio lleva a dinámicas no lineales sobre la deuda y los déficits y crea incertidumbre sobre el camino del crecimiento a largo plazo.
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Plus de sources

Thèses sur le sujet "Interesse fiscale"

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BAMBINO, MARTINA. « La ripartizione dell’onere della prova nel processo tributario, tra interesse fiscale e difesa del contribuente ». Doctoral thesis, Università degli Studi di Milano-Bicocca, 2015. http://hdl.handle.net/10281/85026.

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L’esigenza di approfondire lo studio dell’onere della prova nel processo tributario nasce dalla mai sopita attualità di questo tema. L’indagine è stata condotta prendendo in considerazione il tema della prova e dell’onere della prova nel processo civile, penale ed amministrativo. Si è visto quindi come nel processo tributario non sia possibile applicare semplicisticamente le regole probatorie dell’uno o dell’altro sistema processuale. Il rapporto osmotico tra fase procedimentale e fase processuale fa sì che, nonostante sia il contribuente ad impugnare un atto impositivo, la regola generale di ripartizione dell’onere probatorio veda l’Amministrazione finanziaria quale “attore in senso sostanziale” ed il contribuente quale “convenuto in senso sostanziale”. Pertanto, all’Amministrazione spetta l’onere di provare i fatti posti alla base della pretesa impositiva, al contribuente quelli che incidono in negativo sulla stessa. Si è dato spazio ai principi che interagiscono con la “regola generale” di ripartizione dell’onere della prova, e segnatamente al principio dispositivo ed a quello di parità delle parti nel processo. Quindi, si è visto come la “regola generale” di ripartizione dell’onere probatorio non possa essere, e non sia, applicata in maniera rigida e anelastica, per poi tracciare i casi più evidenti di “deviazioni” da questa regola, che si riscontrano sia in ambito giurisprudenziale sia in ambito legislativo.
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Momo, Vera Amaral Carvalho. « Conselho fiscal das sociedades anônimas e o direito de fiscalização da gestão dos negócios sociais ». Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/19596.

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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-01-10T11:29:11Z No. of bitstreams: 1 Vera Amaral Carvalho Momo.pdf: 996163 bytes, checksum: ee3683ec65ac63accb3576367099beac (MD5)
Made available in DSpace on 2017-01-10T11:29:11Z (GMT). No. of bitstreams: 1 Vera Amaral Carvalho Momo.pdf: 996163 bytes, checksum: ee3683ec65ac63accb3576367099beac (MD5) Previous issue date: 2016-12-09
Supervisory Board is the body responsible for the company's supervision. It is intended to verify compliance with legal and statutory duties of directors. It also acts as an information organ to shareholders. The objective of this study is to identify if the legal rules of the functioning of the body are effective in protecting the basic right of supervision of the company business by the shareholders. We seek to understand the role of the supervisory board in the corporate context, from the point of view of the harmonization of the various social interests pursued by the legislature
Conselho fiscal é o órgão responsável pela fiscalização da companhia. Tem a finalidade de verificar o cumprimento dos deveres legais e estatutários dos administradores. Atua também como órgão de informação aos acionistas. O objetivo deste trabalho é identificar se as normas legais relativas ao funcionamento do órgão são eficazes na tutela do direito essencial de fiscalização dos negócios sociais por parte dos acionistas. Busca-se compreender o papel do conselho fiscal no âmbito societário, sob o ponto de vista da harmonização dos diversos interesses sociais buscada pelo legislador
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Badinger, Harald, et Wolf Heinrich Reuter. « The Case for Fiscal Rules ». WU Vienna University of Economics and Business, 2015. http://epub.wu.ac.at/4629/1/wp204.pdf.

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This paper estimates the effects of fiscal institutions on fiscal policy outcomes, addressing issues related to measurement and endogeneity in a novel way. Recently developed indices, based on partially ordered set theory, are used to quantify the stringency of fiscal rules. Identification of their effects is achieved by exploiting the exogeneity of institutional variables (checks and balances, government fragmentation, inflation targeting), which are found to be relevant determinants of fiscal rules. Our two-stage least squares estimates for (up to) 79 countries over the period 1985-2012 provide strong evidence that countries with more stringent fiscal rules have higher fiscal balances (lower deficits), lower interest rate spreads on government bonds, and lower output volatility. (authors' abstract)
Series: Department of Economics Working Paper Series
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Lorenzon, Lisa <1993&gt. « Tassazione e agevolazioni fiscali degli immobili di interesse storico artistico presenti nel territorio dello Stato ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15107.

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Oggetto della presente tesi è lo studio delle previsioni di favore presenti nell’ordinamento interno di cui beneficia il soggetto proprietario di un bene culturale o titolare di altro diritto reale, con particolare riferimento agli immobili vincolati. Sarà richiamato il concetto di agevolazione fiscale e vagliata la legittimità costituzionale della stessa facendo riferimento alle Sentenze Costituzionali più note. A seguito delle nozioni introduttive saranno analizzate le agevolazioni fiscali connesse ai principali tributi che gravano sugli immobili vincolati. Ovvero: le imposte sui redditi, le imposte patrimoniali, le imposte d’atto sui trasferimenti immobiliari.
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Demmel, Roland. « Fiscal policy, public debt and the term structure of interest rates / ». Berlin : Springer, 1999. http://opac.nebis.ch/cgi-bin/showAbstract.pl?u20=354066243X.

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Aguiar, Marianne Thamm de. « Dominância fiscal e a regra de reação fiscal : uma análise empírica para o Brasil ». Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/12/12140/tde-19102007-124240/.

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Este trabalho tem como objetivo testar a hipótese de dominância fiscal, bem como estimar uma regra de reação fiscal para o Brasil, e é desenvolvido em duas partes. Na primeira parte investiga-se a existência de dominância fiscal no Brasil a partir de 1999 ? ano em que se inicia a fixação de metas de superávit primário pelo governo ? através de função resposta ao impulso. O resultado obtido indica que não ocorre o fenômeno da dominância fiscal no período analisado. Na segunda parte analisa-se se o comportamento da autoridade fiscal do Brasil pauta-se em alguma regra de reação fiscal. Pretende-se aferir se o governo reage a variações no nível da dívida ajustando o resultado primário, de modo a garantir a sustentabilidade da razão dívida/PIB e permitir que a política monetária seja eficaz. Para o período anterior à fixação de metas de superávit primário (1995-1998) não é possível definir uma regra de reação fiscal, pois o superávit primário não responde a mudanças na dívida pública. Para o período posterior (1999-2006), entretanto, conclui-se que o governo segue uma regra de reação fiscal, denotando preocupação em evitar a dominância fiscal, embora a especificação da regra seja distinta para os governos Fernando Henrique Cardoso e Lula.
This research, which is divided into two parts, tests the hypothesis of fiscal dominance and estimates a fiscal reaction rule for Brazil. In the first part we investigate the existence of fiscal dominance in Brazil beginning 1999 ? the starting point of primary surplus targets by the Government ? through an impulse response function. Our analysis indicates that the fiscal dominance does not apply for the concerned period. In the second part, we investigate if the Brazilian fiscal authority follows any rule of fiscal reaction. We intent to test if the Government reacts adjusting the primary surplus to debt variations, maintaining the sustainability of the debt/GDP ratio and preserving the efficacy of the monetary policy. For the period prior to the primary surplus targets (1995-1998), it?s not possible to define a rule of fiscal reaction, as the primary surplus does not respond to variations in the public debt. However, for the 1999-2006 period, we found that the Government does follow a fiscal reaction rule, highlighting the preoccupation of avoiding the fiscal dominance, even though the rule?s specification is distinct for the mandates of Fernando Henrique Cardoso and Lula.
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Blas, Pérez Beatriz de. « Essays on Monetary and Fiscal Policy ». Doctoral thesis, Universitat Autònoma de Barcelona, 2002. http://hdl.handle.net/10803/4035.

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Esta tesis estudia cuestiones de política monetaria y fiscal en macroeconomías con fricciones financieras.
El Capítulo 1 analiza numéricamente el funcionamiento de reglas de política monetaria en economías con y sin imperfecciones financieras. El capítulo compara una política monetaria endógena con una regla de crecimiento del dinero constante en un escenario de participación limitada. Las imperfecciones surgen por información asimétrica en la producción de capital. El modelo se ajusta bastante bien a los datos de EE.UU. El escenario con imperfecciones financieras es capaz de reflejar algunos hechos estilizados del ciclo económico, como la relación negativa entre producto y prima de riesgo, que no aparecen en el caso estándar sin fricciones. El uso de reglas de tipos de interés en un modelo de participación limitada tiene efectos estabilizadores contrarios a los de los modelos neo-Keynesianos. Concretamente, en un modelo de participación limitada, usar reglas de tipos de interés ayuda a estabilizar producto e inflación frente a un shock tecnológico, mientras que existe un trade-off entre estabilizar producto e inflación si el shock es a la demanda de dinero. Finalmente, los efectos de una regla de Taylor son más fuertes -más estabilizadores o más desestabilizadores- cuando hay fricciones financieras.
El Capítulo 2 utiliza datos de EE.UU. de posguerra para analizar si las fricciones financieras pueden haber contribuido a reducir la variabilidad del producto y la inflación desde los 80. Los datos sobre producto, inflación, tipo de interés y prima de riesgo indican un punto de ruptura en 1981:2, tras el cual estas variables son menos volátiles. El modelo anterior se utiliza aquí para calibrar una regla de tipos de interés para cada submuestra. Sin fricciones financieras, los resultados confirman el reconocido cambio en la política monetaria al presentar reglas bastante diferentes antes y después de 1981:2. Sin embargo, en contraste con la literatura empírica, la calibración no refleja un mayor peso sobre la estabilización de la inflación después de 1981:2. Sorprendentemente, con un nivel positivo de costes de control, la calibración presenta dos reglas mucho menos distintas que aquellas encontradas en ausencia de imperfecciones. Las reglas calibradas sí que asignan un mayor peso a la estabilización de la inflación y menor a la del producto tras 1981:2, a diferencia del caso de costes de control cero. Cuando la regla, costes de control, y shocks cambian entre submuestras, la calibración presenta dos reglas con más peso a la estabilización de la inflación y menos a la del producto después de 1981:2. El grado de fricciones financieras cae un 10% tras 1981:2.
El Capítulo 3 estudia las consecuencias en crecimiento y bienestar de imponer límites de deuda a la restricción presupuestaria del gobierno. El modelo presenta crecimiento endógeno y permite al gasto público tener dos papeles diferentes, bien como factor productivo o bien como servicios en la función de utilidad (en este caso, el capital privado genera crecimiento.) En el largo plazo, sin límites de deuda, mayores impuestos sobre el trabajo reducen el crecimiento, independientemente del papel desempeñado por el gasto público. Con límites de deuda, mayores impuestos sobre el trabajo aumentan el crecimiento si el gasto público es productivo. También se analiza la dinámica de una política fiscal más restrictiva para alcanzar un límite de deuda menor, cuando el gasto público es productivo. Mayores impuestos sobre el trabajo para reducir la deuda llevan a un nuevo estado estacionario con mayor crecimiento y menores impuestos, debido al papel productivo del gasto público. Igualmente, un menor ratio de gasto público-producto reduce el crecimiento y producto. Mayores impuestos sobre el trabajo conllevan menos costes de bienestar que cortes en el gasto público para reducir la deuda.
This dissertation analyzes monetary and fiscal policy issues in macroeconomies with financial frictions.
Chapter 1 analyzes numerically the performance of monetary policy rules in economies with and without financial imperfections. Endogenously driven monetary policy is compared to a constant money growth rule in a limited participation framework. The imperfections arise due to asymmetric information emerging in the production of capital. The model economy fits US data reasonably well. The setup with financial imperfections is able to account for some stylized facts of the business cycle, like the negative correlation between output and risk premium, which are absent in the standard frictionless case. The use of interest rate rules in a limited participation model has the opposite stabilization effects compared with new Keynesian models. More concretely, in a limited participation model, using interest rate rules helps stabilize both output and inflation in the face of technology shocks, whereas there is a trade-off between stabilizing output and inflation if the shock is to money demand. Finally, the effects of a Taylor rule are stronger -either more strongly stabilizing or more strongly destabilizing- when there are financial frictions in the economy.
In Chapter 2, postwar US data are employed to analyze whether financial frictions may have contributed to reduce the variability of output and inflation since the 1980s. Data on output, inflation, interest rate, and risk premium indicate a structural break at 1981:2, after which these variables become less volatile. The model economy of Chapter 1 is used to calibrate an interest rate rule for each subsample. Without financial frictions, the results confirm the widely recognized change in the conduct of monetary policy by reporting substantially different rules before and after 1981:2. However, in contrast with empirical literature, the calibration fails to assign more weight to inflation stabilization after 1981:2. Interestingly, when a positive level of monitoring costs is introduced, the procedure yields two calibrated rules that are much less different than those found in the absence of frictions. Furthermore, the calibrated rules do report a stronger weight to inflation and less to output stabilization after 1981:2, as opposed to the zero monitoring costs case. When the rule, monitoring costs, and shocks are allowed to change across subsamples, the calibration reports two interest rate rules that assign more weight to inflation and less to output stabilization after 1981:2. Also, the degree of financial frictions is 10% less after 1981:2.
Chapter 3 studies the growth and welfare consequences of imposing debt limits on the government budget constraint. The model economy displays endogenous growth and allows public spending to have two different roles, either as productive input or as services in the utility function (in this case private capital drives growth). Introducing debt limits is determinant for the growth effects of different fiscal policies. In the long run, without debt limits, the growth effects of raising taxes on labor income are negative regardless of the role of government spending. Interestingly, with debt limits, higher labor tax rates affect positively growth if government spending is productive. The chapter also analyzes the dynamic effects of imposing a more restrictive fiscal policy in order to attain a debt limit with a lower debt to output ratio, for the case of productive government spending. Raising taxes to lower debt leads to a new balanced growth path with higher growth and lower taxes, because of the productive role of government spending. By the same reason, a fiscal policy consisting of reducing government spending over output has the opposite effects, reducing growth and output. Finally, raising labor income taxes implies a lower welfare cost of reducing debt than does cutting spending.
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Benzon, Sarah, et Frida Larsson. « Fiscal tools and their potential impacts on Swedish households ». Thesis, KTH, Fastigheter och byggande, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-192166.

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Leal, Ricardo Batista Camara. « Efeitos da política fiscal sobre o nível da taxa de juros nominal de longo prazo de 25 países da OCDE ». Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12138/tde-14042011-143847/.

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Esta dissertação é um estudo empírico que relaciona variáveis fiscais como dívida pública e déficit primário com a taxa de juros nominal de longo prazo, relação, que na literatura empírica como um todo, é bastante ambígua. Quando separamos, desta literatura, os trabalhos que incluem expectativas de déficits, obtemos resultados positivos e significantes, ou seja, que a contenção fiscal reduz a taxa de juros de longo prazo. Ainda nesta literatura, poucos trabalhos fazem uso de dados de painel devido à pouca disponibilidade de dados. Dessa forma, usamos um painel com 25 países e dados anuais entre 1980 e 2009. Assim, estimam-se modelos estáticos e dinâmicos em que a taxa de juros nominal de longo prazo é explicada pela dívida pública e, principalmente, o déficit primário, controlando a existência de efeitos fixos para países e anos. Utilizamos, em seguida, modelos não-lineares, para captar efeitos das variáveis fiscais de forma não-linear e com variáveis interativas. Encontra-se uma relação positiva entre as variáveis, indicando que um aumento no déficit primário leva a um aumento na taxa de juros nominal de longo prazo. A magnitude do efeito estimado é semelhante a outros estudos feitos com dados em painel. Os resultados apontam que um aumento em um ponto percentual do déficit primário leva a um aumento de zero a 10 bps sobre a taxa de juros nominal de longo prazo. Já para a dívida pública encontramos que, ao contrário do que esperaríamos pela teoria, que seu efeito sobre a taxa de juros nominal de longo prazo é insignificante e menor do que o encontrado na maior parte da literatura, menos de 2 bps, mas semelhante aos de outros trabalhos. Ao contrário de toda literatura para dados em painel, incluímos também a expectativa de déficits, variável que deveria incorporar mais informação do que somente o déficit corrente e, por isso, nossos resultados deveriam ser mais significantes. No entanto, estas variáveis não estão disponíveis para muito anos e, portanto, para esta parte do trabalho nossa amostra se reduz para 1996-2009. Contudo, ao fazermos as mesmas estimações que as anteriores, mas com a expectativa de déficit obtemos coeficientes para o déficit primário insignificantes, nem sempre positivos e baixos. Este resultado parece ser devido à amostra reduzida que temos para expectativa de déficit.
This dissertation is an empirical study that tries to capture the relationship between fiscal variables, such as the public debt and the primary deficit, and the long-term nominal interest rates, a relationship that in the empirical literature as a whole is very ambiguous. However, when, in this literature, we look only at papers that include expected deficits, we obtain positive and significant results. In the same set of studies, few use panel data due to low data availability. We use a panel with 25 countries and annual data between 1980 and 2009. We estimate static and dynamic models in which the long-term nominal interest rate is explained by the public debt and, especially, the primary deficit by controlling for the existence of fixed effects for countries and years. We then estimate non-linear models to capture the non-linear and interactive effects of fiscal variables on interest rates. We find a positive and statistically significant relationship between these variables, indicating that the primary deficit has a positive impact on the long-term nominal interest rate. The magnitude of the estimated effect is similar to other studies with panel data. They show that a one percentage point increase in the primary deficit leads to an increase from zero to 10 bps in the long-term nominal interest rate. As for the public debt, we find that, contrary to what we would expect from economic theory, its effect on the long-term nominal interest rate is negligible and smaller than that found in most of the literature, less than 2 bps, but similar to other panel studies. Unlike the rest of the literature that uses panel data, we included deficit expectations that would incorporate more information than just the current primary deficit and would, therefore, give us more statistically significant results. However, these variables are not available for large periods of time for a panel of countries and, therefore, for this part of our study, our sample is reduced to the period 1996-2009. This time, even though we estimate the same models, but now with the deficit expectations, we now obtain statistically insignificant, sometimes negative and lower coefficients for the primary deficit. Nevertheless, these results seem to be due to the small sample size we have for deficit expectations.
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Najar, Dorra. « La rémunération dans les fonds d’investissement : évaluation et traitement fiscal ». Thesis, Paris 9, 2012. http://www.theses.fr/2012PA090049.

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Les fonds d’investissement, plus connus sous le nom de private equity, constituent un acteur très important du marché financier. Leur performance dépasse souvent celle du marché. Ces fonds sont constitués suite à un accord entre les apporteurs de capitaux (les limited partners) et les gérants du fonds (les general partners). Cette thèse s’intéresse plus particulièrement à la rémunération accordée aux managers du fonds en contrepartie de leurs compétences de gestion. Cette rémunération est constituée d’une partie fixe (management fees) et une partie variable indexée sur la performance du fonds (carried interest). Tout d’abord, cette thèse examine les différents facteurs économiques, culturels, spécifiques aux gérants…qui affectent le choix des partenaires du fonds concernant les clauses de rémunération et de partage de profit. Ensuite, elle se penche sur le problème du traitement fiscal du carried interest. La différence d’imposition entre les États-Unis et certains pays européens s’explique par une difficulté de définition de cet instrument financier. Le rapprochement du carried interest à des options financières permet de mieux identifier le traitement fiscal le plus approprié. Pour finir, cette thèse propose une méthode d’estimation de la juste valeur de la rémunération des GPs en utilisant des simulations Monte Carlo. La prise en compte des clauses contractuelles et des caractères optionnels permet de réaliser une analyse de sensibilité de cette rémunération
Private equity funds are a very important actor of the financial market. Their performance often exceeds the market performance. To establish a private equity fund, there are some agreements between the capital providers (limited partners) and the fund managers (the general partners). This thesis particularly treats the fund managers’ compensation granted to them for their management skills. This compensation consists of a fixed part (management fees) and a variable part indexed on the performance fund (carried interest). First, this thesis examines the various economic, cultural, specific managers’ factors ... that affect the choice of fund partners concerning compensation and profit sharing terms. Then, it studies the tax treatment problem of carried interest. The difference of taxing treatment between the United States and some European countries is explained by a difficulty in defining this financial instrument. The approximation of the carried interest to a financial option allows a better identification of the most appropriate tax treatment. Finally, this thesis proposes an estimating method of the GPs compensation fair value using Monte Carlo simulations. Varying contract clauses and optional characteristics allows a sensitivity analysis of this remuneration
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Livres sur le sujet "Interesse fiscale"

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Boria, Pietro. L' interesse fiscale. Torino : G. Giappicheli, 2002.

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Mita, Enrico De. Interesse fiscale e tutela del contribuente : Le garanzie costituzionali. 4e éd. Milano : A. Giuffrè, 2000.

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Zeppenfeld, Burkhard. Handlungsspielräume städtischer Finanzpolitik : Staatliche Vorgaben und kommunales Interesse in Bochum und Münster 1913-1935. Essen, Germany : Klartext Verlag, 1999.

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Oliveira, António Fernandes de. A legitimidade do planeamento fiscal, as cláusulas gerais anti-abusos e os conflitos de interesse. Coimbra : Coimbra Editora, 2009.

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Agnoletto, Stefano. Lo stato di Milano al principio del Settecento : Finanza pubblica, sistema fiscale e interessi locali. Milano, Italy : FrancoAngeli, 2000.

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Crismani, Andrea. La tutela giuridica degli interessi finanziari della collettività : Aspetti e considerazioni generali con riferimenti al diritto comunitario. Milano : Giuffrè, 2000.

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Knot, Klaas. Fiscal policy and interest rates in the European Union. Cheltenham, UK : Edward Elgar, 1996.

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Office, General Accounting. Determination of the 1991 fiscal year interest rate on Rural Telephone Bank loans. Washington, D.C : The Office, 1991.

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Lepeltier, Daniel. Les groupements d'intérêt écomomique, G.I.E., G.E.I.E. : Régimes juridique et fiscal : formules, textes. Paris : GLN Joly, 1990.

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Flavin, T. J. Fiscal policy and the term premium in real interest rate differentials. Maynooth, Co Kildare : National University of Ireland, Maynooth, 1998.

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Chapitres de livres sur le sujet "Interesse fiscale"

1

Bohn, Frank. « Interest and Exchange Rate Impulses ». Dans Monetary Union and Fiscal Stability, 79–104. Heidelberg : Physica-Verlag HD, 2000. http://dx.doi.org/10.1007/978-3-642-57639-3_6.

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von Weizsäcker, Carl Christian, et Hagen M. Krämer. « A New Era of International Economic Policy ». Dans Saving and Investment in the Twenty-First Century, 261–74. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-75031-2_10.

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AbstractWe distinguish between a “Friedman world” and a “Keynes world,” the latter being characterized by the zero lower bound problem. With the natural rate of interest tending to fall over time, the Keynes world is becoming the norm. In the Keynes world, voters defend their interests as producers more than their interests as consumers. This strengthens protectionism at the ballot box. We are less and less able to rely on the USA to serve as the engine of the global economy via its high current account deficits. In addition to the WTO rules, an international fiscal order is needed to rescuefree trade: 1. At low real interest rates, countries with current account surpluses undertake to eliminate them by increasing government net borrowing. 2. At high real interest rates, countries with current account deficits undertake to eliminate them by cutting fiscal expenditure or raising taxes.
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Demmel, Roland. « Term structure of interest rates and fiscal policy ». Dans Lecture Notes in Economics and Mathematical Systems, 131–68. Berlin, Heidelberg : Springer Berlin Heidelberg, 1999. http://dx.doi.org/10.1007/978-3-642-58595-1_4.

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Hall, David. « Services of General Interest Under Regimes of Fiscal Austerity ». Dans Services of General Interest Beyond the Single Market, 189–215. The Hague : T.M.C. Asser Press, 2015. http://dx.doi.org/10.1007/978-94-6265-063-3_7.

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Heim, John J. « Do Consumer Borrowing, Inflation, and Prime Interest Rate Increase When M1 Is Increased ? » Dans Why Fiscal Stimulus Programs Fail, Volume 1, 449–66. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-65675-1_21.

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Heim, John J. « Effects on the Prime Interest Rate in Keynesian Models of Loanable Funds and M1 ». Dans Why Fiscal Stimulus Programs Fail, Volume 1, 507–13. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-65675-1_24.

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Willms, Manfred. « Fiscal Deficits, Interest Rates and Monetary Policy in West Germany ». Dans Macroeconomic Policy and Economic Interdependence, 87–108. London : Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-19678-4_3.

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Gumata, Nombulelo, et Eliphas Ndou. « Real Interest Rate Shock, Labour Productivity and the 6 per cent Inflation Threshold ». Dans Labour Market and Fiscal Policy Adjustments to Shocks, 233–43. Cham : Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-66520-7_14.

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Claeys, Peter, Rosina Moreno et Jordi Suriñach. « Fiscal Policy and Interest Rates : The Role of Financial and Economic Integration ». Dans Progress in Spatial Analysis, 311–36. Berlin, Heidelberg : Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-03326-1_15.

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Asada, Toichiro, Peter Flaschel, Tarik Mouakil et Christian Proaño. « Fiscal and Monetary Policy, Stocks and the Term Structure of Interest Rates ». Dans Asset Markets, Portfolio Choice and Macroeconomic Activity, 158–78. London : Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230307773_7.

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Actes de conférences sur le sujet "Interesse fiscale"

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Bartes, Richard. « Juridical Institute of “Fiscal Repentant” ». Dans XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.58.

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Teszner, Krzysztof. « The National Fiscal Administration – Challenges and Expectations ». Dans XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.41.

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Csápai, Ádám. « Analyzing the Interactions of Monetary and Fiscal Policy in a Small Open Economy Using a DSGE Model ». Dans EDAMBA 2021 : 24th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2022. http://dx.doi.org/10.53465/edamba.2021.9788022549301.63-72.

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The principal aim of this paper is to estimate a small open economy dynamic stochastic general equilibrium (DSGE) model with monetary and fiscal policy and analyze the interaction of these policies in Hungary. In the paper we present the model in a log-linearized form. We combine both calibration and Bayesian estimation to obtain parameter values of the model. We find that the model is suitable for impulse response analysis, so we estimate the impulse response functions of the model. We examine how five endogenous variables – namely output, inflation, the nominal interest rate, government spending and government revenue – react to non-systematic shocks to the nominal interest rate, government spending and government revenue. The plotted impulse response functions allow us to study how monetary and fiscal policy interacts in a small open economy. In some cases we find that restrictive fiscal policy is accompanied by expansive monetary policy, while in other cases the policy responses to shocks are coordinated. We conclude that our results are in accordance with economic theory.
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Ulusoy, Ahmet, et Mehmet Ela. « The Macroeconomic Effects of European Debt Crisis and Turkey ». Dans International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01363.

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European sovereign debt crisis is the period that because of low interest rates, government and private debt increased substantially and also financial crisis transform private debt to high sovereign debt. In this period, low interest rates made government borrowing cost cheap and so sovereign debt increased considerably. In same period, private sector consumption and debt rose and this induced the housing bubbles. The expansionary fiscal policy against the effects of global financial crisis and bail-outs given to banks which are problematic made the sovereign debt highest and debt burden unsustainable for some countries. European sovereign debt crisis affect the world globally with the financial and economic links. Countries implemented fiscal and monetary policies against the recession and unemployment. In this respect, it is worthwhile researching the European sovereign debt crisis which is multifaceted and complex and offering suggestions for Turkey. Turkey must maintain the strong fiscal position and increased country resilience against crisis. And Turkey must also maintain banking regulation and supervision which are intended to steady financial sector. The aim of this paper is analyzing the development of European sovereign debt crisis and its effects; and also emphasizing the actions Turkey can take and offering suggestions for Turkey.
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Davydenko, Nadiia, Svitlana Boiko, Alina Вuriak et Inna Demianenko. « Development of rural areas through fiscal decentralization ». Dans 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.010.

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The ratification of the European Charter of Local Self-Government and the adoption of the Concept of the Reform of Local Self-Government and the Territorial Organization of Power in Ukraine in April, 2014 laid the groundwork for the approval of fiscal decentralization and the creation of fiscal frameworks for the development of rural areas. One of the defining conditions of fiscal decentralization is the provision of the local government with financial resources in an amount sufficient to perform their tasks for development of rural areas. Therefore, the purpose of the article is to study the peculiarities of rural development of Ukraine in terms of fiscal decentralization, identify the main problems, and present an argument for the directions towards enhancing the positive impact of fiscal decentralization on the social and economic development of rural areas. The methodological basis of the article is general scientific and special methods of research, in particular: economic and statistical; analysis and synthesis; tabular and graphical. The conducted research has made it possible to establish that the implementation of fiscal decentralization has resulted in greater interest of village council in increasing revenues to local budgets by transferring the right to receive more tax revenues and non-tax revenues, finding contingency local budgets, improving the efficiency of tax administration and fees. The study gives grounds for proposing approaches to increase the effectiveness of fiscal decentralization in the context of rural development, including expanding of the list of taxes and fees in budget revenues of united territorial community (e.g. corporate income tax, personal income tax, environmental tax); improving the mechanism for providing local budgets with inter-budget transfers from the State Budget of Ukraine; optimization of budget expenditures under the condition that a guaranteed and affordable level of public services is provided; increasing the accountability of local governments in order to prevent corruption; involvement of the population in active participation in development policy of rural areas.
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Stawska, Joanna. « THE PHENOMENON OF LOW INTEREST RATES IN THE CONTEXT OF MONETARY AND FISCAL INTERACTION (POLICY MIX) ». Dans 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/14/s04.100.

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Wójtowicz, Katarzyna. « Sub-National Constraints of Fiscal Policy-Review of the Experiences of Selected Countries ». Dans XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.24.

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Kostyukov, Aleksander, et Kirill Maslov Maslov. « The Role of National Fiscal Security and Tax Sovereignty in Collection of Taxes ». Dans XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.33.

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Bedir, Serap, et Arzu Tural Dikmen. « Fiscal Deficit and Inflation : New Evidences from Turkey Using a Bounds Testing Approach ». Dans International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00915.

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A well-established theory in macroeconomics is that governments running persistent deficits have sooner or later to finance those deficits with money creation, thus producing inflation. The fiscal view of inflation has been especially prominent in the developing country literature, which has long recognized that less efficient tax collection, political instability, and more limited access to external borrowing tend to lower the relative cost of seigniorage and increase dependence on the inflation tax. For this reason, the main factors which affecting inflation rate in developing countries are extremely important for policy makers as when the causes of inflation are correctly specified the appropriate policy change can be easily diagnosed and effectively implemented. The purpose of this study is to test the empirical relationship between inflation and the budget deficit for the Turkish economy by an autoregressive distributed lag model (ARDL) analysis for the period 1970–2010. The data is taken from Republic of Turkey Ministry of Development and World Bank’s Database. The empirical findings indicates that fiscal deficit is one of the important variables of the price level along with other variables like interest rates, exchange rate, per capita income, trade of GDP. The short-run analysis captured from error correction model (ECM). The results of the bounds test suggest that there is a long run relationship between fiscal deficit and inflation. These findings drive important inferences for implications of monetary and fiscal policies.
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Woltanowski, Piotr, et Róża Kosińska. « The Possibilities and the Practice to Protect the Public and the State’s Fiscal Interest by the Constitutional Tribunal ». Dans XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.09.

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Rapports d'organisations sur le sujet "Interesse fiscale"

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Dai, Qiang, et Thomas Philippon. Fiscal Policy and the Term Structure of Interest Rates. Cambridge, MA : National Bureau of Economic Research, août 2005. http://dx.doi.org/10.3386/w11574.

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Feldstein, Martin. The Role for Discretionary Fiscal Policy in a Low Interest Rate Environment. Cambridge, MA : National Bureau of Economic Research, septembre 2002. http://dx.doi.org/10.3386/w9203.

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Mendoza, Waldo, Marco Vega, Carlos Rojas et Yuliño Anastacio. Fiscal Rules and Public Investment : The Case of Peru, 2000-2019. Inter-American Development Bank, janvier 2021. http://dx.doi.org/10.18235/0003018.

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This article has three goals. First, it describes the genesis of fiscal rules in Peru and its degree of compliance. Second, it estimates the effect of fiscal rules adoption on public investment. Last, it analyzes the impact of alternative fiscal rules on public investment and public debt sustainability. Our main results are as follows. First, the implementation of fiscal rules in the year 2000 caused a 60 to 80 percent fall in public investment relative to several counterfactuals. Second, our DSGE model suggests a Structural Fiscal Rule would have increased the consumers welfare in the period 2000-2019 more than other fiscal designs. This rule reduces the procyclicality of public investment under commodity price shocks and macroeconomic volatility under world interest rate shocks. Third, a Structural Fiscal Rule has the lowest probability of exceeding the current public debt limit (30 percent of GDP), although there is a trade-off between investment-friendly rules and fiscal sustainability issues. Nevertheless, our quantitative results are limited to short spans of analysis. With a long-run perspective, we may say that fiscal rulesdespite constant modifications and recurring non-compliancehave fulfilled their original and most important goal of achieving the consolidation of public finances.
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Lozano-Espitia, Ignacio, et Fernando Arias-Rodríguez. The Relationship between Fiscal and Monetary Policies in Colombia : An Empirical Exploration of the Credit Risk Channel. Banco de la República, avril 2022. http://dx.doi.org/10.32468/be.1196.

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This paper aims to provide evidence on the relationship between fiscal and monetary policy in Colombia through an empirical exploration of the credit risk channel. Under this approach, fiscal policy plays an important explanatory role in the sovereign risk premium, which, in turn, could affect the exchange rate and inflation expectations. The Central Bank reacts to inflation expectations using the policy interest rate; consequently, such reaction could be indirectly influenced by fiscal behavior. Using monthly data from January 2003 to December 2019, we estimate both jointly and independently the reduced-form core equations of a system that describes the credit risk channel in a small open economy. Our findings are in line with the model predictions. Fiscal policy affected the country’s sovereign risk during this period, but only slightly. Hence, there is insufcient evidence to sustain the idea that monetary policy has been signifcantly influenced by government fiscal management.
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Valencia, Oscar, Luis Alberto Rodriguez et Juan Pablo Siachoque. Fiscal Rules and Optimal Currency Composition of Sovereign Debt in Emerging Economies. Inter-American Development Bank, février 2023. http://dx.doi.org/10.18235/0004723.

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Total public debt in most emerging markets grew before and after the pandemic with a sizable share in foreign currency. Along this trend, interest payments increased even in the presence of active fiscal rules in some countries. How should debt management of public debt be set under a fiscal rule? This document studies how optimal currency composition reduces the cost of debt and facilitates fiscal rule compliance but increases budget risk. Using a small open economy model, we provide evidence that optimal foreign currency holdings in Chile, Colombia, and Mexico depart considerably from observed; remaining low (high) in periods of favorable (adverse) external or domestic macroeconomic and financial conditions.
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Buiter, Willem. The Young Person's Guide to Neutrality, Price Level Indeterminacy, Interest Rate Pegs, and Fiscal Theories of the Price Level. Cambridge, MA : National Bureau of Economic Research, février 1998. http://dx.doi.org/10.3386/w6396.

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Astudillo, Karen, Vicente Fretes Cibils, Carola Pessino et Darío Rossignolo. Making the Invisible Visible : Applying a Gender Perspective To Strengthen Tax Policy in Latin America and the Caribbean. Inter-American Development Bank, juillet 2022. http://dx.doi.org/10.18235/0004350.

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Latin American and Caribbean countries have made efforts to ensure that fiscal policies do not cause biases toward women. However, depending on where the tax burden falls, taxes do create gender biases. This technical note has two purposes. First, it provides evidence of how womens economic participation, care responsibilities, and consumption patterns enter into a countrys tax systems, generating invisible biases. Second, it summarizes the main lessons learned through cross-country comparisons that analyze the impact of direct and indirect taxes on gender equality, the progressivity of the tax systems using both income and expenditure as welfare measures, and the impact of tax systems and tax reforms on households depending on their composition and across the income distribution. The note also provides policy recommendations and good practices that will add to the regions efforts to strengthen fiscal policy taking a gender perspective into account. There is no unique approach to achieving gender equity only through gender-sensitive fiscal policies; rather, the path to change will likely be highly dependent on the balance struck between differing political and economic factors and interests. However, should Latin American and the Caribbean countries take on this challenge, not only could they generate more revenue in the future, but the changes should contribute to sustained and inclusive growth, with greater gender equality.
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González Jaramillo, María José, et Juan Hernández. Public Debt Sustainability and Fiscal Reaction Functions in Latin America and the Caribbean. Inter-American Development Bank, janvier 2023. http://dx.doi.org/10.18235/0004701.

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The governments response to the COVID-19 pandemic left Latin America and the Caribbean economies with increased levels of sovereign debt as a percentage of output, bringing up the question of debt sustainability in the region. The literature has identified two testable conditions on the fiscal reaction function for debt sustainability: i) a positive response of primary balances to debt (Bohn, 1995) and ii) the response of primary balances to debt should be higher than the growth adjusted interest rate (Ghosh et al., 2013). This paper revisits these conditions, both from the theoretical and empirical perspective. It introduces a new “implicit growth” measure which is the relevant one for the debt-to-GDP ratio dynamics. It also tests empirically both conditions for economies in the region. The results suggest that debt is likely sustainable in the region, although it cannot be assured at a 95 percent confidence level. A deep look at the causes of this results pointed towards fiscal fatigue, the fact that primary balances become less responsive to debt levels the higher the latter are. At post-pandemic debt levels sustainability is far from certain. The results here indicate decisive action is required to ensure debt will fall back to prudent levels.
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Islam, Wajid, et Junaid Ahmed. To Borrow or Not to Borrow : Empirical Evidence from the Public Debt Sustainability of Pakistan. Asian Development Bank Institute, janvier 2023. http://dx.doi.org/10.56506/mowj8135.

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We aim to evaluate the public debt sustainability of Pakistan using the debt sustainability analysis (DSA) framework and fiscal reaction function (FRF). For the empirical analysis, we use relevant important macroeconomic variables, such as public debt, external debt, primary balance, output growth, current account balance, and oil prices, over the period 1976–2021. The results of the DSA suggest that, at the 10% growth rate with a real interest rate lower than 10%, the public debt level can be brought under the 60% standard sustainable limit from the current 80% by the year 2030. Furthermore, the estimates of the FRF reveal no evidence of debt sustainability. Besides this, the COVID-19 pandemic is positively associated with the primary balance mainly due to the decrease in the primary balance from –3.5% in 2019 to –0.9% in 2020. This is expected as a large amount of debt relief was provided to Pakistan during this period. Overall, our findings indicate that, if the rapid debt accumulation trend continues, the country will be unable to bear such a hefty load of ballooning debt. Therefore, a strategy of continuing coordination of fiscal and monetary policy is crucial for robust growth momentum to keep the debt sustainable.
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Salazar-Díaz, Andrea, Aaron Levi Garavito Acosta, Sergio Restrepo-Ángel et Leidy Viviana Arcila-Agudelo. Real Equilibrium Exchange Rate in Colombia : Thousands of VEC Models Approach. Banco de la República Colombia, décembre 2022. http://dx.doi.org/10.32468/be.1221.

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Behavioral Equilibrium Exchange Rate (BEER) models suggest many variables as potential drivers of equilibrium real exchange rates (ERER). This gives rise to model uncertainty issues, as ERER depends and varies, often drastically, on a particular set of chosen variables. We address this issue by estimating thousands of Vector Error Correction (VEC) specifications for Colombian data between 2000Q1-2019Q4. According to an extensive literature review, we employ thirty-five proxies categorized among five fixed groups of economic fundamentals that underlie the ERER: Indebtedness, Fiscal sector, Productivity, Terms-of-Trade, and Interest Rate Differentials. Our approach derives an empirical distribution of ERER that allows us to state with greater certainty, among hundreds of plausible economic specifications, whether the real exchange rate is either misaligned or in equilibrium.
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