Fiscal Benefits Evaluation
This project was commissioned by the Portuguese Tax Authority, and it means to assess the economic impact of three capital tax benefits. These tax benefits exempt non-resident financial institutions who lend money to or make deposits in Portuguese from paying taxes on the earned interest. The other tax benefit exempts non-resident firms from paying capital income taxes on the interest earned in leasing contracts of some predetermined resident firms.
The project was concluded in July 2020.
Nova SBE Economics for Policy Knowledge CenterWebsite
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