Recursos de colección

UTL Repository Universidade Técnica de Lisboa (37.000 recursos)

O Repositório Institucional da Universidade Técnica de Lisboa desenvolvido no âmbito do projecto RCAAP. Este repositório destina-se a recolher, preservar e disponibilizar o acesso às publicações científicas e didácticas de seis: Escolas da UTL: Faculdade de Medicina Veterinária, Instituto Superior de Agronomia, Instituto Superior de Economia e Gestão, Instituto Superior de Ciências Sociais e Políticas , Faculdade de Motricidade Humana, Faculdade de Arquitectura. O Instituto Superior Técnico, igualmente Escola Da UTL, tem repositório independente.

Mostrando recursos 1 - 2 de 2

  1. The determinants of value added tax revenues in the European Union

    Sarmento, Joaquim
    In this paper we assess the critical factors of Value Added Tax revenues in the European Union, by using a panel data of the 27 countries, between 1998 and 2011. Our findings show that EU governments have been using tax rates increases to collect more revenues, both at the normal and the minimum rate. It was also found that an increase in the implicit rate increases revenues as well. Tax administration efficiency and experience is a critical factor for the capacity to collect VAT revenues. A better legal and institutional environment is shown to be related with higher revenues. Finally,...
    - 03-mar-2018

  2. What drives foreign direct investment in the tradable sector?

    Mateus, Márcio; Proença, Isabel; Júlio, Paulo
    Researchers usually investigate the determinants of aggregated Foreign Direct Investment (FDI), although there is evidence that the sectoral distribution of FDI matters and that too much FDI in the non-tradable sector can exacerbate external imbalances. This paper differs from most existing studies on FDI determinants by focusing on tradable sector FDI. We show that countries with a large market size, a higher degree of economic openness, a higher productivity level and good institutions are more likely to receive FDI in the tradable sector. We also show that physical distance does not represent so large an obstacle for tradable sector FDI,...
    - 03-mar-2018

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