Na quarta-feira, dia 10 de setembro, entre as 13h00 e as 14h00, tem lugar a primeira sessão deste ano letivo dos ISEG Research Seminars, com Monica Achim (Babes-Bolyai University).
Os Seminários ISEG Research terão lugar semanalmente, às quartas-feiras, no Anfiteatro 4 do Edifício Quelhas (4.º piso), contando com a participação de docentes do ISEG, bem como de outras instituições de ensino nacionais e internacionais.
Entrada livre.
Abstract
The purpose of our research is to estimate the effects of state revenues from various types of taxes upon the corruption and shadow economy phenomena for a generous sample of worldwide countries. We validate the quadratic approach for the impact of taxes upon financial and economic crime phenomena. Corporate and individual income taxes, as well as property and goods and services taxes hold a more pronounced impact on both corruption and shadow economy of developed countries, as compared to developing countries, the steepness of the (inversely) U-shaped curve being lighter for the latter. Social contributions and taxes on payroll and workforce slightly support the parametric approach. The inflection points stand as threshold values that draw important exclamation marks in terms of public policies, in order to use taxes as a means of decreasing financial and economic crime phenomena. Those thresholds express the resilience levels of those groups of countries, as maximum or minimum points of the specific taxes, beyond which the trend of financial and economic crime phenomena is reversed.