000			01770nab a2200229 c 4500
999			_c140936 _d140936
003			ES-MaIEF
005			20230613190532.0
007			ta
008			190718s2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_953126 _aMartins, Antonio
245		1	_aThree emblematic measures in Portuguese business taxation _ba preliminary quantitative appraisal _c António Martins
260			_c2019
500			_aResumen.
520			_aThis article evaluates, at a preliminary level and from a quantitative perspective, three measures influencing corporate income taxation in Portugal: the treatment of intangibles, efforts to promote investment; the creation of a simplified tax regime for micro-firms, to reduce compliance costs; and the limitation of financial expense deduction, to reduce leverage. Using aggregate tax data made available by the tax authorities, the article assesses the influence of these measures in terms of firms affected and the taxable income they increased or exempted. The simplified tax regime had a modest rate of success, given the small share of firms adopting it; the incentives to intangibles had a limited effect; and the limitation of financial expense deduction had a significant impact, given the leverage of many firms. The article presents empirical evidence of the consequences of significant corporate tax measures. A posteriori quantitative assessments of tax changes are useful for policy makers, taxpayers and tax professionals.
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_948067 _aPOLITICA FISCAL
650		4	_948081 _aPORTUGAL
773	0		_9160689 _oOP 2141/2019/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 6/7, June / July 2019, p. 652-665
942			_cART