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Incentivos governamentais para promoção da segurança e saúde no trabalho: em busca de alternativas e possibilidades; Government incentives to promote improvement of occupational health and safety: searching for alternatives and possibilities

SILVA, Rogério Galvão da; FISCHER, Frida Marina
Fonte: São Paulo Publicador: São Paulo
Tipo: Artigo de Revista Científica
POR
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Introdução: A regulamentação e a fiscalização têm sido os principais instrumentos do Estado para promover a melhoria da segurança e da saúde no trabalho (SST). Neste estudo, argumenta-se que a combinação desses instrumentos com o uso de incentivos governamentais pode ser mais eficaz para promover essa melhoria. A questão que direcionou este estudo foi: "Quais incentivos governamentais, se implementados, seriam os mais promissores para influenciar a alta administração das organizações na melhoria da SST?". Metodologia: Na busca de respostas para essa questão foram entrevistados membros da alta administração de cinco companhias que operam 11 terminais marítimos para granéis líquidos no país. Utilizou-se um questionário contendo 43 questões que permitiu coletar informações sobre seis tipos de incentivos: flexibilização das alíquotas de contribuição do seguro acidente do trabalho (SAT), flexibilização da ocorrência das fiscalizações programadas dos ambientes e condições de trabalho, reconhecimento público em SST, publicidade negativa em SST, publicidade de dados comparativos do desempenho da SST entre organizações do mesmo segmento e estabelecimento de requisitos de SST nas licitações públicas. Resultados e conclusão: Os incentivos estudados têm potencial para exercer influência nas decisões dos entrevistados...

O avesso do tributo: incentivos e renúncias fiscais no direito brasileiro; The other side of taxes: tax incentives and expenditures in Brazilian law

Correia Neto, Celso de Barros
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 18/02/2013 PT
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O texto discute o conceito e o regime jurídico dos incentivos e das renúncias fiscais no ordenamento jurídico brasileiro. Essas medidas jurídicas resultam do exercício da mesma competência legislativa que fundamenta a cobrança de tributos, mas os problemas jurídicos que suscitam não são exatamente os mesmos que se apresentam ordinariamente no debate tributário. Mais do que simplesmente normas tributárias, as leis que instituem incentivos fiscais configuram instrumentos para intervir na realidade social e modificá-la e precisam ser assim examinadas. Já não se trata apenas de resguardar o interesse privado do contribuinte contra a tributação indevida, excessiva ou intempestiva. O conflito entre fisco e contribuinte dá lugar à cooperação, e a norma tributária converte-se em ferramenta jurídica de indução de comportamentos e transformação da sociedade. Por isso, no estudo do tema, destaca-se não apenas a maneira como a regra de incentivo opera em relação ao dever fiscal, para eliminá-lo ou reduzi-lo, mas especialmente o modo como ela afeta a arrecadação fiscal e a conduta dos destinatários legais. Para tanto, propõe-se modelo de análise atento a três elementos: finalidade, regra e efeito externo. É fundamental considerar os propósitos que orientam a formulação da regra de incentivo...

Análise de incentivos para o cumprimento de leis em sistemas agroindustriais; Analysis of incentives for compliance of laws in agribusiness systems

Avelhan, Bruna Liria
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 02/10/2013 PT
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É comum no Brasil, a afirmação de que existem leis que "não pegam". Nesse sentido, o presente estudo visa a analisar como os incentivos influenciam no cumprimento de normas positivadas em sistemas agroindustriais (SAG). Sendo assim, as leis escolhidas foram: a lei de uso e conservação do solo, com foco no combate e controle da erosão e a lei dos agrotóxicos, com ênfase no armazenamento na propriedade agrícola e retorno das embalagens. A base teórica adota a linha da Nova Economia Institucional, tratando assim do conceito e da importância do ambiente institucional, dos custos sociais, dos custos de transação e mensuração, da questão dos bens comuns e dos direitos de propriedade. Partindo-se desses conceitos foram fundamentadas cinco hipóteses de trabalho, os cinco tipos de incentivos ao cumprimento das normais formais, os quais são: alinhamento da norma formal às normas sociais; a influência do interesse privado; a influência do interesse do Estado; custos ao Estado e aos agentes econômicos. Para a parte empírica optou-se pelo método de estudo de casos, contemplados por análises de estatísticas descritivas. Foram utilizados, portanto, dados qualitativos e quantitativos. Destaca-se que foi feito um recorte com relação às culturas agrícolas e regiões para a coleta de dados. As culturas selecionadas foram a da cana-de-açúcar e a da pastagem (bovinocultura). Assim...

¿Por qué son los incentivos fiscales cada vez más utilizados para estimular la inversión privada en I + D? (Why are tax incentives increasingly used to stimulate private R&D spending?)

Carvalho, Adão
Fonte: Universidade de Évora Publicador: Universidade de Évora
Tipo: Artigo de Revista Científica
ENG
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Resumen. Las tendencias en las políticas de I+D revelan una creciente preferencia por los incentivos fiscales para estimular la inversión privada en I+D y se pueden dividir en tres grupos: el número de países que aplican esquemas de incentivos fiscales a la I+D, la sustitución de la financiación directa por los incentivos fiscales y la generosidad cada vez mayor de los incentivos fiscales a la I+D. Las razones de la preferencia de los incentivos fiscales van más allá de las ventajas que estos instrumentos de política podrían tener sobre las medidas directas. Es la consecuencia de los importantes cambios introducidos en la política de C&T de la Unión Europea después de la Estrategia de Lisboa, los cambios en la lógica del apoyo público a la I+D privada y la competencia creciente entre los países por la inversión en I+D internacional. Ésta es la era de política de I+D basada en objetivos. ********** Abstract. Trends in R&D policy reveal a growing preference for tax incentives to stimulate private R&D spending in three ways: the number of countries implementing R&D tax incentives schemes, the substitution of direct funding for tax incentives...

Why are Tax Incentives Increasingly Used to Promote Private R&D?

Carvalho, Adão
Fonte: Universidade de Évora Publicador: Universidade de Évora
Tipo: Artigo de Revista Científica
ENG
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Although not new, tax incentives have known major changes over recent years and it is becoming an increasingly important instrument in the policy mix to stimulate private R&D in many countries around the world. The OECD reports three major trends: The implementation of R&D tax incentives schemes by a growing number of OECD and non-OECD countries; A steady substitution of direct funding schemes for tax incentives schemes to stimulate business R&D; The many changes to tax incentives schemes most countries have done to increase the levels of generosity and attractiveness. This paper attempts to explain the motives behind these trends in R&D policy to stimulate private R&D and takes a multi-level approach as the issue involves political, strategic and economic considerations. The reasons behind the growing preference for tax incentives go much beyond any possible advantage these policies might have over direct measures, and are also the consequence of a political change in the EU R&D policy after the Lisbon Strategy and the subsequent actions to stimulate R&D expenditures, a change in the economic rationale of public support of private R&D in face of the insufficiency of market failures to justify that public intervention in a new context characterised by a public determination to increase the amount of business R&D expenditures...

Using Performance Incentives to Improve Health Outcomes

Gertler, Paul; Vermeersch, Christel
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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This study examines the effect of performance incentives for health care providers to provide more and higher quality care in Rwanda on child health outcomes. The authors find that the incentives had a large and significant effect on the weight-for-age of children 0-11 months and on the height-for-age of children 24-49 months. They attribute this improvement to increases in the use and quality of prenatal and postnatal care. Consistent with theory, They find larger effects of incentives on services where monetary rewards and the marginal return to effort are higher. The also find that incentives reduced the gap between provider knowledge and practice of appropriate clinical procedures by 20 percent, implying a large gain in efficiency. Finally, they find evidence of a strong complementarity between performance incentives and provider skill.

Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

Morisset, Jacques
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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The increasing mobility of international firms and the gradual elimination of barriers to global capital flows have stimulated competition among governments to attract foreign direct investment, often through tax incentives. This note reviews the debate about the effectiveness of tax incentives, examining two much-contested questions: can tax incentives attract foreign investment? And what are the costs of using them?

Long-Run Effects of Temporary Incentives on Medical Care Productivity

Celhay, Pablo; Gertler, Paul; Giovagnoli, Paula; Vermeersch, Christel
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Trabalho em Andamento
EN_US
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The adoption of new clinical practice patterns by medical care providers is often challenging, even when the patterns are believed to be efficacious and profitable. This paper uses a randomized field experiment to examine the effects of temporary financial incentives paid to medical care clinics for the initiation of prenatal care in the first trimester of pregnancy. The rate of early initiation of prenatal care was 34 percent higher in the treatment group than in the control group while the incentives were being paid, and this effect persisted at least 15 months and likely 24 months or more after the incentives ended. These results are consistent with a model where the incentives enable providers to address the fixed costs of overcoming organizational inertia in innovation, and suggest that temporary incentives may be effective at motivating improvements in long-run provider performance at a substantially lower cost than permanent incentives.

The prevention of occupational injuries and illness: the role of economic incentives

Clayton, Alan
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 524648 bytes; 360 bytes; application/pdf; application/octet-stream
EN_AU
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This paper is concerned with the role of economic incentives in achieving beneficial occupational health and safety outcomes. This debate (to the extent that there has actually been a debate rather than a process of largely uncritical acceptance) has been largely dominated by the issue of insurance pricing and, in particular, experience rating of employer premiums. However, there are at least two other areas in which it has been argued that economic incentives in this area may operate. The first is the operation of the common law action for damages and its impact upon workplace safety. To some degree this involves a conflation with the issue of experience rating since an employer’s workers’ compensation premium will include an amount for indemnifying the employer against their common law liability. However, there have been arguments, beyond that of cost impact, that the common law action provides a spur to safety outcomes. Following a range of critical studies, from the mid-1960s, that have deconstructed the nature of the common law action and found it wanting in this and other aspects, this argument is now less rarely advanced and usually as an adjunct to a rights-based argument. Secondly, there are arguments that the labour market itself...

The Effects of Fiscal Incentives for R & D in Spain

Corchuelo, Beatriz; Martínez-Ros, Ester
Fonte: Universidade Carlos III de Madrid Publicador: Universidade Carlos III de Madrid
Tipo: Trabalho em Andamento Formato: application/pdf
Publicado em /03/2009 ENG
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This paper explores the effect of fiscal incentives for R&D on innovation. Spain is considered one of the most generous countries in the OECD in fiscal treatment of R&D, yet our data reveal that tax incentives are little known and, especially, seldom used by firms. Restricting our empirical analysis to those firms that do report knowing about such incentives, we investigate the average effect of tax incentives on innovation, using both nonparametric methods (matching estimators) and parametric methods (Heckman’s two-step selection model with instrumental variables). First, we find that large firms, especially those that implement innovations, are more likely to use the tax incentives, while small and medium enterprises (SMEs) encounter some obstacles to using them. Secondly, the average effect of the policy is positive, but significant only in large firms. Our main conclusion is that tax incentives increase innovative activities by large and high-tech sector firms, but may be used only randomly by SMEs

Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment; Tools for the Assessment of Tax Incentives

International Monetary Fund; OECD; United Nations; World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Working Paper; Publications & Research :: Working Paper; Publications & Research
ENGLISH; EN_US
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This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries’ (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making, but are rarely undertaken, partly because it can be a difficult exercise that is demanding in terms of data needs. The next three tools (tax expenditure assessment, corporate micro simulation models, and effective tax rate models) can be used as part of a comprehensive cost-benefit analysis, to shed light on particular aspects. Effective tax rate models shed light on the implications of tax parameters - including targeted tax incentives - on investment returns and help understand the implications of reform for expected investment outcomes. The document presents two tools for assessing the transparency and governance of tax incentives in LICs. These discuss principles in transparency and governance of tax incentives...

Options for Low Income Countries Effective and Efficient Use of Tax Incentives for Investment; A Report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank

International Monetary Fund; OECD; United Nations; World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Report; Publications & Research :: Working Paper; Publications & Research
ENGLISH; EN_US
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Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there are many examples in which they are reported to be redundant, that is, investment will have been undertaken even without them. And their fiscal cost can be high, reducing opportunities for much-needed public spending on infrastructure, public services or social support, or requiring higher taxes on other activities. This paper responds to a request of the G20 Development Working Group for an exploration of options for low-income countries’ effective and efficient use of tax incentives for investment. To that end, it develops principles for the design and governance of tax incentives and provides guidance on good practices in these areas. Since much of the pressure to offer incentives stems from an awareness of those offered by other countries, the paper also discusses options for international coordination to address the risk of mutually damaging spillovers from such tax competition. Finally...

CEO risk-taking incentives and bank failure during the 2007-2010 financial crisis

Boyallian, Patricia; Ruiz-Verdú, Pablo
Fonte: Universidade Carlos III de Madrid Publicador: Universidade Carlos III de Madrid
Tipo: Trabalho em Andamento
Publicado em /03/2015 ENG
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We propose a simple measure of the risk-taking incentives of the CEOs of highly levered financial institutions, levered delta, which captures the incentives to take on risk generated by CEOs' stock holdings. Using this measure, we find that stronger CEO risk-taking incentives prior to the 2007-2010 financial crisis are associated with a higher probability of bank failure during the crisis. We find no evidence that risk-taking incentives or bank failure are related to corporate governance failures. However, CEOs' risk-taking incentives appear to be aligned with shareholders' incentivesto shift risk to other claim holders.; The authors acknowledge the financial support of Spain's Ministry of Science and Innovation (through research grant ECO2009-08278), Spain's Ministry of Economy and Competitiveness (through grant ECO2012-33308) and of Fundación UCEIF (through a Santander Financial Institute (2013) research grant.)

Using Tax Incentives to Compete for Foreign Investment : Are They Worth the Costs?

Wells, Louis T., Jr.; Allen, Nancy J.; Morisset, Jacques; Pirnia, Neda
Fonte: Washington, DC: World Bank and the International Finance Corporation Publicador: Washington, DC: World Bank and the International Finance Corporation
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
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The book contains complementary essays on the use of tax incentives, to attract foreign direct investment (FDI). The first essay presents results of the authors' original research, and explores FDI, and issues of tax incentives, in the context of Indonesia. Their results mostly support the arguments made against incentives, particularly they find little evidence that when Indonesia eliminated tax incentives, there was any decline in the rate of FDI into the country. Similarly, the second essay surveys the research of others on the same topic, and pertaining to the same issues discussed in the first essay. They show that results of other researchers, are generally consistent with the findings of the research in Indonesia, notably that tax incentives, neither affect significantly the amount of direct investment that takes place, nor usually determine the location to which investment is drawn. Nevertheless, recent evidence has shown that when factors such as political, and economic stability, infrastructure, and transport costs are more...

How Tax Policy and Incentives Affect Foreign Direct Investment : A Review

Morrisset, Jacques; Pirnia, Neda
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
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With an increasing number of governments competing to attract multinational companies, fiscal incentives have become a global trend that has grown considerably in the 1990s. Poor African countries rely on tax holidays, and import duty exemptions, while industrial Western European countries allow investment allowances, or accelerated depreciation. Have governments offered unreasonably large incentives to entice firms to invest in their countries? The authors review the literature on tax policy, and foreign direct investment, and explore possibilities for research. They observe that tax incentives neither make up for serious deficiencies in a country's investment environment, nor generate the desired externalities. Long-term strategies to improve human, and physical infrastructure - and, where necessary, to streamline government policies and procedures - are more likely than incentives to attract genuine long-term investment. But more recent evidence has shown that when other factors - such as infrastructure...

Providing Incentives for Investment : Advice for policymakers in developing countries

James, Sebastian
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
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Are tax incentives effective at attracting investment? Or are they a waste of resources? The answer depends on the policies used and the sectors where investment is sought. This note consolidates the policy implications of the latest research by the World Bank Group's investment climate advisory services on the efficacy of investment incentives. The research finds that such incentives are ineffective where investment climates are weak, and they cannot compensate for such deficiencies. Moreover, even where incentives are effective in attracting investment, they have significant costs. When incentives are clearly ineffective, political considerations often drive their continued use. This note identifies best practices for incentive policy and administration and provides a framework for analyzing the likely effectiveness of investment incentives under different conditions and in different types of countries.

Executive Compensation, Incentives, and Risk

Jenter, Dirk
Fonte: MIT - Massachusetts Institute of Technology Publicador: MIT - Massachusetts Institute of Technology
Tipo: Trabalho em Andamento Formato: 382354 bytes; application/pdf
EN_US
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This paper analyzes the link between equity-based compensation and created incentives by (1) deriving a measure of incentives suitable for both linear and non-linear compensation contracts, (2) analyzing the effect of risk on incentives, and (3) clarifying the role of the agent's private trading decisions in incentive creation. With option-based compensation contracts, the average pay-forperformance sensitivity is not an adequate measure of ex-ante incentives. Pay-for-performance covaries negatively with marginal utility and hence overstates the created incentives. Second, more noise in the performance measure implies that the manager is less certain about the effect of effort on performance, which in turn makes her less willing to exert effort. Finally, the private trading decisions by the manager have first-order effects on incentives. By reducing her holdings of the market asset, the manager achieves an effect similar to "indexing" the stock or option grant, making explicit indexation of the contract redundant.

Executive Compensation, Incentives, and Risk

Jenter, Dirk
Fonte: MIT - Massachusetts Institute of Technology Publicador: MIT - Massachusetts Institute of Technology
Tipo: Trabalho em Andamento Formato: 382354 bytes; application/pdf
EN_US
Relevância na Pesquisa
36.86%
This paper analyzes the link between equity-based compensation and created incentives by (1) deriving a measure of incentives suitable for both linear and non-linear compensation contracts, (2) analyzing the effect of risk on incentives, and (3) clarifying the role of the agent's private trading decisions in incentive creation. With option-based compensation contracts, the average pay-forperformance sensitivity is not an adequate measure of ex-ante incentives. Pay-for-performance covaries negatively with marginal utility and hence overstates the created incentives. Second, more noise in the performance measure implies that the manager is less certain about the effect of effort on performance, which in turn makes her less willing to exert effort. Finally, the private trading decisions by the manager have first-order effects on incentives. By reducing her holdings of the market asset, the manager achieves an effect similar to "indexing" the stock or option grant, making explicit indexation of the contract redundant.

Personal financial incentives for changing habitual health-related behaviors: A systematic review and meta-analysis

Mantzaria, Eleni; Vogtb, Florian; Shemiltc, Ian; Weid, Yinghui; Higginse, Julian P. T.; Marteau, Theresa M.
Fonte: Elsevier Publicador: Elsevier
Tipo: Article; published version
EN
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This is the final version of the article. It first appeared from Elsevier via http://dx.doi.org/10.1016/j.ypmed.2015.03.001; Objectives Uncertainty remains about whether personal financial incentives could achieve sustained changes in health-related behaviors that would reduce the fast-growing global non-communicable disease burden. This review aims to estimate whether: i. financial incentives achieve sustained changes in smoking, eating, alcohol consumption and physical activity; ii. effectiveness is modified by (a) the target behavior, (b) incentive value and attainment certainty, (c) recipients' deprivation level. Methods Multiple sources were searched for trials offering adults financial incentives and assessing outcomes relating to pre-specified behaviors at a minimum of six months from baseline. Analyses included random-effects meta-analyses and meta-regressions grouped by timed endpoints. Results Of 24,265 unique identified articles, 34 were included in the analysis. Financial incentives increased behavior-change, with effects sustained until 18 months from baseline (OR: 1.53, 95% CI 1.05?2.23) and three months post-incentive removal (OR: 2.11, 95% CI 1.21?3.67). High deprivation increased incentive effects (OR: 2.17; 95% CI 1.22?3.85)...

Effectiveness of economic incentives on clients' participation in health and safety programmes

Musonda,I; Pretorius,J H C
Fonte: Journal of the South African Institution of Civil Engineering Publicador: Journal of the South African Institution of Civil Engineering
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/06/2015 EN
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The use of economic incentives to improve health and safety (H&S) performance in the construction industry in general has been investigated by various scholars. However, few studies have looked at the impact of economic incentives on construction clients, especially in the developing world. This paper reports findings on the feasibility of incentives to influence construction clients to perform on H&S. The investigation was conducted using a Delphi technique to determine the impact significance of economic incentives or disincentives on construction clients' H&S performance. A panel of experts in construction H&S was assembled from most regions of the world. A three-round iterative Delphi study aimed at establishing consensus from the expert panel was then conducted. The study found that economic factors have critical impact significance on clients' H&S performance, and that clients were 'very likely' to implement various H&S elements as a result of the economic incentives and or disincentives. There is little research on the use of incentives to influence construction clients' H&S performance and the effectiveness of such incentives. This gap in literature, and the need for improvement in construction H&S performance, motivated the current study. Therefore it was necessary to investigate specifically the extent to which economic incentives could be used to influence construction clients to become involved in H&S programmes. Economic incentives are considered to be a proactive way of improving H&S performance among other key parties...