Tax policy in Latin America: Assessment and guidelines for a second generation of reforms

Includes bibliography

Time to tax for inclusive growth

Safeguarding the advances the continent has already achieved and ensuring inclusive and sustainable growth must be a priority for all the countries in the region. That is why the Economic Commission for Latin America and the Caribbean (ECLAC) and Oxfam are committed to working together in order to promote and build a new consensus against inequality. There is no silver bullet, but there are measures that can be taken, which together can make a big difference —and tax reform is a good place to start. This publication has been prepared in the hope that it will contribute to efforts to combat inequality in Latin America, by analysing the fiscal challenges involved and proposing policy guidelines.

Morte e ressurreição da SUDAM: uma análise da decadência e extinção do padrão de planejamento regional na Amazônia

A SUDAM foi extinta em maio de 2001 sob o argumento oficial de que a Instituição estava infiltrada de fraudes e corrupção. Portanto, alegando pressão da opinião pública, o Estado brasileiro extinguiu sumariamente essa Instituição (assim como a SUDENE) e a política de incentivo fiscais que fomentava o desenvolvimento regional no país. Esta tese sustenta a argumentação oposta de que a corrupção não se constituiu em fator determinante para a extinção da SUDAM, mas sim que esse processo decorreu da incapacidade do Estado brasileiro de continuar mantendo o padrão de financeira ocorrente desde os anos oitenta. Inúmeras medidas de política econômica foram tomada pelo Estado que diminuíram os recursos financeiros movimentados pelo Fundo de Investimento da SUDAM, restringindo conseqüentemente a capacidade operacional da Instituição na manutenção dos repasses de recursos para os projetos incentivados e no financiamento de novos projetos na região. Ao se extinguir a SUDAM e a sua política de incentivos fiscais, foi automaticamente extinto o funding sobre o qual se constituiu o padrão de financiamento de desenvolvimento regional concebido desde meados dos anos sessenta e assim sendo, ficou a região sem uma alternativa de financiamento viável e aceitável para o se desenvolvimento. A criação de um novo funding em torno da nova Instituição, a ADA, sem a existência de incentivos fiscais, não se mostrou vantajoso para o capital privado, inviabilizando a demanda por esses recursos. Como alternativa política o governo está se esforçando para criar a SUDAM, mas sem a vinculação dos incentivos fiscais, o que não aconteceu até agora, retardando a ressurreição da Instituição.

Experimental Autoimmune Encephalomyelitis Development Is Aggravated by Candida albicans Infection

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Using Nebraska's Beginning Farmer Tax Credit Program

Many farm or ranch families that are attempting to bring a son or daughter back into their business experience a strain on the cash flow. Recent changes to Nebraska's Beginning Farmer Tax Credit Program provide an attractive incentive that can be very beneficial to those families. Regulation changes made in 2008 now allow parents to rent agricultural assets to their own children.

Using Nebraska’s Beginning Farmer Tax Credit Program

Many farm or ranch families that are attempting to bring a son or daughter back into their business experience a strain on the cash flow. After all, a business that has been providing enough income for one family to live on, must now not only generate adequate income for the parents living expenses, but also attempt to provide enough income for a second family, the successor. Recent changes to Nebraska’s Beginning Farmer Tax Credit Program provide an attractive incentive that can be very beneficial for family farming/ranching operations that are trying to bring a family member back into their business. Regulation changes made in 2008 now allow parents to rent agricultural assets to their own children.

RP97-43 Tax Planning When Buying or Selling a Farm

If you're like most farmers, one of your key goals is to maximize after-tax earnings. The more money left over after you've paid your farm bills land your taxes, the more you and your family will have to spend. You can increase thos enet earnings in sveral ways: by increasing production, by decreasing cost of supplies oer by finding a way to get more for your produce. But there's another way to increase your after-tax earnings. One that many farmers oculd afford to spen dmore time on: decreasing taxes. The key to avoiding unnecessary taxes is tax planning. This publication will help you do just that: plan for the future.

LTR point mutations in the Tax-responsive elements of HTLV-1 isolates from HIV/HTLV-1-coinfected patients

Background: In Virology Journal 2011, 8: 535, Neto et al. described point mutations into Tax-responsive elements (TRE) of the LTR region of HTLV-1 isolates from asymptomatic carriers from Sao Paulo, Brazil, and hypothesized that the presence of the G232A mutation in the TRE-1 increase viral proliferation and consequently the proviral load (PvL), while the A184G mutation in the TRE-2 do not have such effect. Findings: We performed the real-time PCR assay (pol) and sequenced LTR region of HTLV-1 isolates from 24 HIV/HTLV-1-coinfected patients without HTLV-1-associated diseases from the same geographic area. These sequences were classified as belonging to the transcontinental subgroup A of the Cosmopolitan subtype a. The frequency of G232A mutation (16/24, 66.7%) was high as much as 61.8% reported by Neto's in HTLV-1 asymptomatic carriers with high PvL. High frequency (13/24, 54.2%) of double mutations G232A and A184G was also detected in HIV/HTLV-1-coinfected patients. We did not quantify PvL, but comparative analyses of the cycle threshold (Ct) median values of the group of isolates presenting the mutated-types sequences (Ct 33.5, n = 16) versus the group of isolates with the wild-type sequences (Ct 32, n = 8) showed no statistical difference (p = 0.4220). Conclusion: The frequencies of mutated-type sequences in the TRE-1 and TRE-2 motifs were high in HIV/HTLV-1-coinfected patients from Sao Paulo, Brazil. If these LTR point mutations have predictive value for the development of HTLV-1-associated diseases or they correspond to the subtype of virus that circulate in this geographic area has to be determined.

Tax Gene Characterization of Human T-Lymphotropic Virus Type 1 Strains from Brazilian HIV-Coinfected Patients

The tax gene of human T-lymphotropic virus type 1 (HTLV-1) diverges among isolates according to geographic regions and has been classified into two genotypes: taxA and taxB. In Brazil, taxA is the most prevalent genotype in symptomatic and asymptomatic carriers. Few studies have been conducted in HIV-infected patients. The present study characterized the tax gene (1059 bp) in 13 Brazilian HIV-1/HTLV-1-coinfected patients from the south and southeast regions. The results confirmed the transcontinental HTLV-1 subgroup A of the Cosmopolitan subtype and showed high nucleotide similarity both among Brazilian sequences and in relation to the ATK prototype (99.5% and 99.2%, respectively). Six nucleotide substitutions were highly conserved among isolates, ranging from 76.9% to 100%: C7401T, T7914C, C7920T, C7982T, G8231A, and A8367C. The presence of the Brazilian molecular signature of genotype taxA was confirmed in all of the isolates, and they clustered into two Latin American clusters, which confirms the double introduction of HTLV-1 in Brazil.

'Beheading', Rule Manipulation and Fraud: The Approval of Election Results in Brazil, 1894-1930

Studies of electoral fraud tend to focus their analyses only on the pre-electoral or electoral phases. By examining the Brazilian First Republic (1889-1930), this article shifts the focus to a later phase, discussing a particular type of electoral fraud that has been little explored by the literature, namely, that perpetrated by the legislatures themselves during the process of giving final approval to election results. The Brazilian case is interesting because of a practice known as degola ('beheading') whereby electoral results were altered when Congress decided on which deputies to certify as duly elected. This has come to be seen as a widespread and standard practice in this period. However, this article shows that this final phase of rubber-stamping or overturning election results was important not because of the number of degolas, which was actually much lower than the literature would have us believe, but chiefly because of their strategic use during moments of political uncertainty. It argues that the congressional certification of electoral results was deployed as a key tool in ensuring the political stability of the Republican regime in the absence of an electoral court.

Bagging k-dependence probabilistic networks: An alternative powerful fraud detection tool

Fraud is a global problem that has required more attention due to an accentuated expansion of modern technology and communication. When statistical techniques are used to detect fraud, whether a fraud detection model is accurate enough in order to provide correct classification of the case as a fraudulent or legitimate is a critical factor. In this context, the concept of bootstrap aggregating (bagging) arises. The basic idea is to generate multiple classifiers by obtaining the predicted values from the adjusted models to several replicated datasets and then combining them into a single predictive classification in order to improve the classification accuracy. In this paper, for the first time, we aim to present a pioneer study of the performance of the discrete and continuous k-dependence probabilistic networks within the context of bagging predictors classification. Via a large simulation study and various real datasets, we discovered that the probabilistic networks are a strong modeling option with high predictive capacity and with a high increment using the bagging procedure when compared to traditional techniques. (C) 2012 Elsevier Ltd. All rights reserved.