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Contribuição ao estudo da classificação interdisciplinar da pesquisa tributária e do impacto da tributação na estrutura de capital das empresas no Brasil; Contribution to the study of the interdisciplinary classification of the tax research and of the impact of the taxation in the capital structure of the companies in Brazil

Pohlmann, Marcelo Coletto
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 31/08/2005 PT
Relevância na Pesquisa
46.17%
A matéria tributária nunca esteve tão em evidência como nos dias presentes. No Brasil, a carga tributária cresceu significativamente nos últimos anos, atingindo atualmente cerca de 36% do Produto Interno Bruto (PIB). A nível internacional, há uma constante discussão quanto ao balanceamento entre tributos diretos e indiretos. Refira-se, também, problemas relativos à evasão tributária, ao planejamento tributário e à preocupação dos governos de inúmeros países com a proliferação de paraísos fiscais e o efeito disso sobre a economia doméstica, o que acaba desaguando na questão da competição tributária internacional. Esse breve cenário dá bem a noção da importância e relevância da temática tributária, nas suas mais diversas dimensões e aspectos. O presente trabalho analisa o impacto da tributação na estrutura de capital das empresas no Brasil, sendo que duas hipóteses de pesquisa foram colocadas a prova: a primeira, seguindo os passos de estudos anteriores, buscou pura e simplesmente verificar a existência de impacto do fator tributação do lucro no endividamento das firmas, e qual o sentido dessa influência. A segunda hipótese, por sua vez, propôs-se a verificar se essa relação se dá da mesma forma para o caso de firmas com alto endividamento e que apresentam baixo nível de tributação...

Tributação da renda imobiliária; Taxation on the real state market

Martins, Ricardo Lacaz
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 31/03/2009 PT
Relevância na Pesquisa
36.03%
O presente trabalho parte da análise das normas que regem a tributação da renda no mercado imobiliário com a finalidade de possibilitar a identificação de um sistema jurídico dotado de princípios e valores próprios, que possibilite o estudo de suas normas de maneira destacada em relação às demais disposições que versam sobre a imposição da renda. Não se tem por pretensão a busca de uma autonomia das mencionadas normas; pelo contrário, o estudo parte da premissa de um único sistema jurídico, mas que pode ser estudado sob diferentes pontos de vista: um sistema que comporta subsistemas normativos, com valores e princípios próprios. Objetiva-se, assim, a identificação e posterior aproximação daquelas disposições que possuem fundamentos e princípios comuns, o que possibilitará a compreensão da extensão das previsões normativas a serem analisadas, bem como as opções efetuadas pelo legislador na produção legislativa. Antes de se efetuar o estudo das normas que versam sobre a tributação da renda imobiliária serão discutidos e apresentados os conceitos gerais necessários às análises que se seguirão. A limitação do legislador na produção legislativa é aspecto central no presente estudo. Entende-se que o sistema jurídico justo demanda uma coerência alcançada somente quando verificada a adequação valorativa das normas que o compõem e apresente unidade...

Reconhecimento, mensuração e tributação da renda no setor imobiliário; Recognition, measurement and taxation of income in the real estate sector

Freitas, Rodrigo de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 01/06/2012 PT
Relevância na Pesquisa
56.13%
Atualmente, verifica-se um momento de grande reflexão dos aplicadores do Direito Tributário, em decorrência do impacto trazido pelos novos métodos e critérios contábeis aplicados à apuração do lucro societário das empresas no Brasil. A aplicação dos princípios contábeis geralmente aceitos passou a estabelecer novos paradigmas para o reconhecimento e mensuração do lucro, influenciando a forma de interpretar a legislação tributária. Esse contexto ganha grande relevância no que tange à apuração e tributação da renda no setor imobiliário. Isto porque esse setor da economia é cuidadosamente regulamentado, do ponto de vista contábil, tanto pela legislação societária quanto pela fiscal. Com efeito, o presente estudo analisa a delimitação da competência constitucional para tributação da renda pela União, sobretudo os limites oferecidos pelos princípios constitucionais tributários. Também se analisam as definições de renda pelo CTN e os critérios de definição do momento de realização. Ocorre que a definição do fato gerador do imposto de renda muitas vezes se vale de conceitos previstos em outras áreas do Direito, especialmente no Direito Privado. Dessa forma, são analisados os conceitos estabelecidos pelo Direito Contábil Societário...

O regime de eliminação da dupla tributação económica : um contributo para a limitação da aplicação do requisito relativo à tributação efectiva

Lourenço, Patrícia Alexandra Dos Santos
Fonte: Universidade Católica Portuguesa Publicador: Universidade Católica Portuguesa
Tipo: Dissertação de Mestrado
Publicado em 29/12/2011 POR
Relevância na Pesquisa
36.36%
Associado à aprovação do Orçamento de Estado para 2011, o regime de eliminação da dupla tributação económica sofreu diversas alterações, tendo a disposição referente à sujeição dos lucros distribuídos a tributação efectiva alcançado uma maior relevância na medida em que passou a ser considerado um critério objectivo de acesso ao referido regime. Todavia, a indeterminação da noção de tributação efectiva no Direito interno e no Direito comunitário, condiciona a sua aplicação prática e gera maior grau de incerteza e insegurança jurídica. Tendo em conta o contexto actual, a presente tese incide sobre o regime de eliminação da dupla tributação económica com enfâse no requisito de sujeição a tributação efectiva dos lucros distribuídos comtemplado no n.º 10 do artigo 51.º do Código do Imposto sobre o Rendimento das Pessoas Colectivas. Neste âmbito, analiso cinco temáticas inerentes à aplicação prática do regime de eliminação da dupla tributação que podem ter influência significativa na actual organização estrutural dos grupos de sociedades. As referidas temáticas analisadas são: i) o requisito relativo à tributação efectiva afigura-se numa norma anti-abuso?; ii) a sujeição a tributação efectiva deve ser aplicada numa base objectiva (em função dos lucros) ou numa base subjectiva (em função dos sujeitos passivos)?; iii) em que momento ou patamar da cadeia de participações deve ocorrer a tributação efectiva dos lucros distribuídos?; iv) o requisito implica a existência de um limiar mínimo de tributação?; v) qual o sentido a atribuir à expressão “lucros distribuídos” comtemplada no n.º 10 do artigo 51.º do Código do IRC? A análise sistematizada da evolução do regime supra citado contribui para a compreensão das referidas temáticas e da noção de tributação efectiva...

Market-Based Instruments for International Aviation and Shipping as a Source of Climate Finance

Keen, Michael; Parry, Ian; Strand, Jon
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
45.82%
The international aviation and maritime sectors today enjoy relatively favorable tax treatment, as their fuels are not taxed and the sectors are not subject to any value-added tax or turnover tax. Nor are these fuel uses subject to any global measures to reduce their associated CO2 emissions, even though they represent at least 5 percent of the global greenhouse gas emissions. A carbon charge on fuels for international aviation and shipping equal to $25 per tonne of emitted CO2 could raise about $12 billion from aviation and about $26 billion from shipping by 2020. Market-based instruments ought to be used to raise such revenue, preferably charges based on the carbon contents of fuels. Such charges would also scale back emissions by at least 5-10 percent. Developing countries ought to be able to keep their own tax revenue, and additional compensation to them for the economic burdens of these carbon charges may be warranted. Such compensation would constitute at most 40 percent of the raised global revenue. Implementing these charges can be a challenge...

Mining Royalties : A Global Study of Their Impact on Investors, Government, and Civil Society

Otto, James; Andrews, Craig; Cawood, Fred; Doggett, Michael; Guj, Pietro; Stermole, Frank; Stermole, John; Tilton, John
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
EN_US
Relevância na Pesquisa
35.97%
Mineral sector regulatory and fiscal systems have been undergoing major reforms across the globe. This book focuses on information and analysis relating to mineral royalties. It provides a general discussion of the concepts behind mining taxation, a guide to royalties, examples of royalty calculations and the ways in which these interact with other forms of taxation, as well as financial effects on investments under varying conditions. Primary information includes royalty legislation from over forty nations. The book discusses implications for investors and governments of various tax regimes and provides specific country case examples. A chapter is included on transparency, governance, and management of revenue streams. The appendices, in the second volume, contain brief summaries and selected statutes relating to royalties in a broad cross-section of nations around the world; sample spreadsheets of the results of mine models that were analyzed; and examples of administrative and distributional approaches to collecting royalties.

A Study on the Economics of Tobacco in Nepal

Karki, Yagya B.; Pant, Kiran Dev; Pande, Badri Raj
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
45.68%
This study is based both on secondary and primary data. The primary data were collected using a smoking behavior survey and a purposive sample survey among tobacco-cultivating farmers. The overall smoking prevalence in Nepal for the population aged 15 or more is estimated at 37.4%, and is higher (47.4%) among males than among females (27.6%). Poor people are more likely to consume tobacco than their better-off counterparts, resulting in increased health hazards and the diversion of scarce income. The tobacco industry is a lucrative business for the private sector and government; the private sector makes large profits, and the tax revenue is substantial. Economic analysis estimated the price elasticity of demand for cigarettes and bidi at -0.882. It is found also that the poor and the young are the groups most sensitive to price changes. Therefore, considering health and economic benefits and poverty alleviation goals, a policy of real price increase through taxation of all types of tobacco product would be a desirable public policy for the government of Nepal to consider.

Essays on the effect of international corporate taxation on multinational firms’ behaviour; Ensaios sobre o efeito da tributação internacional no comportamento das empresas multinacionais

Marques, Mário José Macedo
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Tese de Doutorado
Publicado em 30/07/2014 ENG
Relevância na Pesquisa
35.94%
Tese de doutoramento em Contabilidade; Taxation seems to play a role in economic agents’ decisions, particularly in companies and governments. In the international arena, multinational companies play the tax game at different decision levels. Governments in turn play the game through tax competition, tax coordination and anti-avoidance rules. The tax responsiveness of multinational companies in the context of tax coordination and anti-abusive rules is examined and discussed in this thesis. Although bilateral tax treaty effects have been subject to a myriad of empirical literature, the findings on the impact of these tax agreements on investment are controversial. Hence, the first essay uses micro-level data to re-examine the influence of treaty formation on foreign investment location decisions. Tax coordination within the European Union is being discussed in relation to a common corporate tax system, which will eliminate traditional profit-shifting strategies. The additional tax distortions of investment produced by such a tax design are poorly explored in the empirical literature. The second essay evaluates the extent to which the volume of foreign investment is associated with international tax planning. Due to the increasing tax-planning strategies...

MSME Taxation in Transition Economies; Country Experience on the Costs and Benefits of Introducing Special Tax Regimes

Engelschalk, Michael; Loeprick, Jan
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Working Paper; Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
35.97%
The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. Although many approaches for tax simplification exist, a general trend in the region is to offer small businesses the option to be taxed based on their turnover instead of net income. The study finds that many of the regimes in place are overly simplistic and neither take into account fairness considerations nor do they facilitate business growth and migration into the standard tax regime. Although revenue generation is not a main objective of such regimes, low revenue performance and the risk of system abuse by larger businesses should be issues of concern. More attention should therefore be devoted to improving the design of simplified regimes and monitoring their application. This will require in particular a more profound analysis of the economic situation and the tax compliance challenges in the small business segment and increased efforts to improve the quality of bookkeeping.

Tax Exempt - It's Not About Tax But Charity

Tretola, J.
Fonte: Bond University, Taxation & Corporate Research Centre Publicador: Bond University, Taxation & Corporate Research Centre
Tipo: Artigo de Revista Científica
Publicado em //2010 EN
Relevância na Pesquisa
45.98%
There are over 700,000 non-profit organisations in Australia; and over 48,000 income tax exempt charities. This article analyses recent cases and considers how the courts are interpreting the status of charitable and not-for-profit bodies for income tax purposes.; http://epublications.bond.edu.au/rlj/vol20/iss1/; John Tretola

The interpretation of tax legislation in Great Britain and Australia - a study of the indeterminacy of law

Burton, Mark Andrew
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Thesis (PhD)
EN_AU
Relevância na Pesquisa
35.96%
The prevailing view of the history of tax interpretation is one of legal formalism. According to this account of judicial discovery and application of legislative rules, there is no room for judicial law making. Chapter One introduces this mainstream account of tax interpretation over the last three centuries, noting the various permutations of this legal formalist account. The chapter also notes the significance of this account to liberal legal theory. Chapters two, three, four and five examine the merits of the mainstream account in particular contexts. Chapter two examines the interpretation of tax legislation during the eighteenth and early nineteenth centuries, and argues that the evidence does not support the liberal legalist account of that history. It will be argued that the courts were only granted jurisdiction to hear a limited range of tax appeals in order to secure a tactical advantage for the central government in the administration of certain taxes. This tactical advantage was assured as, contrary to the prevailing account of tax history, the courts adopted a pro revenue construction of tax legislation until well into the nineteenth century. Chapter three examines the interpretation of the income tax in the latter years of Victorian England - a statutory right of appeal against tax assessments only having been created in 1874. Although judges of this era occasionally referred to the rhetoric of strict or literal construction of tax legislation...

The Demand for, and Consequences of, Formalization among Informal Firms in Sri Lanka

de Mel, Suresh; McKenzie, David; Woodruff, Christopher
Fonte: Banco Mundial Publicador: Banco Mundial
Tipo: Publications & Research :: Policy Research Working Paper
ENGLISH
Relevância na Pesquisa
35.9%
The majority of firms in most developing countries are informal. The authors of this paper conducted a field experiment in Sri Lanka that provided incentives for informal firms to formalize. Offering only information about the registration process and reimbursement for direct registration costs had no impact on formalization. Adding payments equivalent to one-half to one month's profits for the median firm led to registration of around one-fifth of firms. A larger payment equivalent to two months' median profits induced half the firms to register. The main reasons for not formalizing when offered incentives included issues related to ownership of land and concerns about facing labor taxes in the future. The degree of bureaucracy in the registration process also seems to matter for those with the incentive to register, with response to the incentives higher in Colombo, where the registration process was easier, than in Kandy. Three follow-up surveys, at 15 to 31 months after the intervention, measure the impact of formalizing on these firms. Although mean profits increased...

Comparative Study of the Mining Tax Regime for Mineral Exploitation in Kazakhstan

Ostensson, Olle; Parsons, Bob; Dodd, Samantha
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Mining/Oil and Gas
EN_US
Relevância na Pesquisa
36.16%
Kazakhstan is rich in both minerals and hydrocarbons. While the hydrocarbons sector is relatively successful, the minerals sector has failed to achieve its potential. Despite large mineral reserves, very little investment has gone into the development of new mining projects and few foreign investors have been willing to invest in the sector. Almost all mines currently operating in Kazakhstan were already in operation in the 1990s, leaving a two decade gap in new mine development. Mining policy in Kazakhstan does not prioritize only revenue generation but aims at promoting employment, skills development and economic diversification. In order to achieve these goals Kazakhstan will have to attract foreign investment into the sector. There are several elements to the current mineral legislation and fiscal regime that are unusual in an international context and act as a deterrent to foreign investment. This report carries out a comparative analysis of Kazakhstan's mineral regime and makes recommendations on changes that could be made to the existing regime to bring it in line with international good practice. Kazakhstan's fiscal regime is compared to twelve other countries and to global trends in mineral regimes.

The Role of Natural Resources in Fundamental Tax Reform in the Russian Federation

Bosquet, Benoit
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
36.27%
The Russian Federation has one of the richest natural resource endowments in the world. Despite their importance in the Russian economy, natural resources do not contribute as much as they could to public revenues. Large resource rents (excess payments, or above-normal profits generated by natural resources in scarce supply) are dissipated through subsidies and wastage, or appropriated by private interests. Failure to tax this rent means that taxes must be levied elsewhere (on capital and labor) to sustain revenues, thereby depressing investment and employment, or that potential revenues are foregone. Failure to reinvest rent means that Russia perpetuates the tradition of exporting low value-added raw materials and excessive capital outflows, and retards its transition to sustainable economic development. The author provides estimates of the average and total current rent on crude oil, natural gas, and round wood in Russia. The sum of appropriated rent on oil and gas was estimated at US$9 billion in 1999 (in excess of $15 billion in 2000)...

Fiscal Systems for Hydrocarbons : Design Issues

Tordo, Silvana
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
35.9%
Although host governments and the investors may share one common objective-the desire for the project to generate high levels of revenue-their other goals are not entirely aligned. Host governments aim to maximize the rent for their country over time, while achieving other development and socioeconomic objectives. Investors' aim is to ensure that the return on investment is consistent with the risk associated with the project, and with their corporations' strategic objectives. To reconcile these often conflicting objectives, more and more countries rely on transparent institutional arrangements and flexible, neutral fiscal regimes. This paper examines the key elements of the legal and fiscal frameworks utilized in the petroleum sector and aims to outline desirable features that should be considered in the design of fiscal policy with the objective of optimizing the host government's benefits, taking into account the effect that this would have on the private sector's investment. Chapters 2 and 3 provide background material on...

(Des)vantagens do regime especial de tributação dos grupos de sociedades

Martins, Júlia Maia
Fonte: Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto Publicador: Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto
Tipo: Dissertação de Mestrado
Publicado em //2014 POR
Relevância na Pesquisa
36%
Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Mestre, Gabriela Pinheiro; Aos grupos económicos é dada a possibilidade de opção da tributação dos rendimentos pelo Regime Especial de Tributação dos Grupos de Sociedades (RETGS). Trata-se de um regime específico de “consolidação fiscal” na esfera da sociedade dominante, através da soma algébrica dos lucros tributáveis e dos prejuízos fiscais apurados individualmente por cada uma das sociedades que compõe o grupo. Pretende-se com este trabalho avaliar o impacto fiscal da tributação dos grupos com ou sem a opção do RETGS, evidenciando as vantagens e as desvantagens que advêm com essa opção. Feito o enquadramento genérico de grupos de sociedades aos níveis económico, jurídico, contabilístico e fiscal, bem como, aos conceitos de consolidação contabilística e fiscal, procedeu-se através do estudo de caso à análise das contas de um grupo de sociedades que, tenha optado pela tributação do lucro segundo este regime, para avaliar o efeito nas contas do grupo se essa opção não tivesse sido tomada. Não obstante as desvantagens que se possam anotar ao RETGS, os resultados desta análise ainda assim apontam para a redução da carga fiscal global do grupo...

Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation

Rathke, Alex Augusto Timm
Fonte: Universidade Cornell Publicador: Universidade Cornell
Tipo: Artigo de Revista Científica
Publicado em 16/08/2015
Relevância na Pesquisa
36.04%
This paper analizes the optimal level of transfer pricing manipulation when the expected tax penalty is a function of the tax enforcement and the market price parameter. The arm's length principle implies the existence of a range of acceptable prices shaped by market, and firms can manipulate transfer prices more freely if market price range is wide, or if its delimitations are difficult to determine. Home taxation of foreign profits can reduce income shifting incentive, depending on the portion of repatriation for tax purposes. We find that the limited tax credit rule tends to be a less efficient measure, nonetheless it is the most widely adopted rule by countries, so to spark the perspective of more powerful approaches for taxation of foreign profits.; Comment: 19 pages

Optimal taxes in extraction from a spatially explicit aquifer: experimental evidence

Liu, Zhongyuan
Fonte: University of Delaware Publicador: University of Delaware
Tipo: Tese de Doutorado
Relevância na Pesquisa
45.82%
Duke, Joshua M.; Groundwater resources for drinking water and irrigation are increasingly stressed. They are also common pool resources (CPRs) with incentives leading to potential overuse. Many papers have replicated myopic extraction--in effect, a congestion externality--and the resulting social suboptimality that occurs in intertermporal games. Only a few, however, have produced this in a spatially explicit setting that can be tested in the lab. This paper uses experimental economics techniques and extends this literature with a set of price-based incentive policies. Further, this research considers modified tax policies, which lessen the distributional burdens on users, and also ask research participants their opinions of the different policy instruments at the conclusion of the session. This set of experiments builds on the spatially explicit aquifer first reported in Li et al. (2014). The first task was to derive an optimal intertemporal tax. Numeric optimization was carried out by linking software of Modflow and MATLAB, to derive a single intertemporal tax that incentivizes users to undertake extraction decisions that maximize the value of the aquifer. The experiments were carried out using the optimal marginal tax rate under various distributive configurations. Specifically...

A tributação dos lucros das sociedades comerciais nos PALOP e em Portugal

Rita, Geiza Silvie Fernandes
Fonte: Instituto Universitário de Lisboa Publicador: Instituto Universitário de Lisboa
Tipo: Dissertação de Mestrado
Publicado em //2015 POR
Relevância na Pesquisa
66.2%
Mestrado em Direito das Empresas; Pretendemos com a presente dissertação, comparar o regime aplicável à tributação dos lucros das sociedades comerciais nos diferentes1 países africanos de língua oficial portuguesa, (doravante, PALOP) face à legislação fiscal em vigor no sistema português. Partimos da definição do sistema fiscal português que servirá de suporte para todo o estudo comparativo que se propõe. Analisámos os conceitos legais fiscais básicos suportados numa pesquisa com base documental, de modo que, esta dissertação se pautará por ser um estudo interpretativo, descritivo e comparativo. Ainda assim, pretendemos que o presente trabalho sirva a quem se interessa pela problemática fiscal, mormente, a comunidade científica e empresarial, no sentido de se perceber como os PALOP se distanciaram ou não, no tratamento da questão da tributação dos lucros das empresas, em relação ao sistema fiscal português. Da nossa análise, concluímos, por um lado, que o regime fiscal português continua a ser a matriz do sistema fiscal dos PALOP, não obstante se terem verificado, em alguns destes países, algumas diferenças em aspetos específicos. E por outro lado, que uma parte dessas diferenças, resulta, contudo...

Institutions, geography and market power: The political economy of rubber in the Brazilian Amazon, c. 1870-1910.

Fernandes, Felipe Tamega
Fonte: London School of Economics and Political Science Thesis Publicador: London School of Economics and Political Science Thesis
Tipo: Thesis; NonPeerReviewed Formato: application/pdf
Publicado em //2009 EN
Relevância na Pesquisa
45.68%
The thesis applies a political economy approach to the study of how institutions and geography explain the development of a commodity chain. Focusing on the Brazilian Amazon from 1870 to 1910, the analysis develops a new theoretical framework constructed by combining standard trade models with institutions and economic geography. There are two levels of analysis: interactions among, and within, different nodes of the commodity chain. A quantitative-driven analysis from macroeconomic data supports inferences from microeconomic behaviour. The thesis provides new information on rubber prices and exports, trader ledgers, estate accounts, newspapers, travellers accounts, and official documents. The research develops a demand- and supply-side analysis of the history of rubber, from tappers to manufacturers. It features the main rubber manufacturing countries, Britain and the USA, and shows how competition prevailed along the chain, translating into a struggle for rubber supply. Rubber was not a homogeneous product. Due to a combination of quantity and quality, the Brazilian Amazon possessed significant market power, market power that shaped the rubber chain. In this light, the thesis investigates how the Brazilian rubber supply chain was organised and how agents profited from its monopolistic position. It also shows that taxation increased the regional welfare and allowed the government to support two related activities: telegraphs and shipping. The thesis proves that violence and coercion were not necessary features of rubber production...