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Main Author:	Nelson Leitão Paes
Format:	Artículo científico
Language:	pt
Published:	Universidade Federal de Minas Gerais 2019
Subjects:	Economía y Finanzas ICMS investimento bens de capital transferências verticais
Online Access:	https://www.redalyc.org/articulo.oa?id=400465582006 https://www.redalyc.org/journal/4004/400465582006/ https://www.redalyc.org/journal/4004/400465582006/html/ https://www.redalyc.org/journal/4004/400465582006/400465582006.epub https://www.redalyc.org/journal/4004/400465582006/movil
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author	Nelson Leitão Paes
author_facet	Nelson Leitão Paes
contents	Os efeitos econômicos da compensação integral do crédito do ICMS sobre o investimento no Brasil: o papel da União Nelson Leitão Paes Economía y Finanzas ICMS investimento bens de capital transferências verticais Este artigo analisa o impacto da compensação imediata e integral do ICMS sobre o investimento através de um modelo de equilíbrio geral. Os resultados sugerem impactos positivos sobre a economia, porém com perda de arrecadação de 1,25% para os Estados no curto prazo. Uma alternativa é o aumento das transferências da União para Estados e Municípios. Nesse caso, as perdas no curto prazo se limitam a 0,5%, com ganhos de receitas no longo prazo de 0,1% para todos os entes federados. A retirada do ICMS pode resultar em ganhos de arrecadação no longo prazo mesmo sem qualquer aumento de tributo. 2019 artículo científico 0103-6351 https://www.redalyc.org/articulo.oa?id=400465582006 https://www.redalyc.org/journal/4004/400465582006/ https://www.redalyc.org/journal/4004/400465582006/html/ https://www.redalyc.org/journal/4004/400465582006/400465582006.epub https://www.redalyc.org/journal/4004/400465582006/movil 10.1590/0103-6351/4098 pt http://www.redalyc.org/revista.oa?id=4004 Nova Economia application/pdf Universidade Federal de Minas Gerais Nova Economia (Brasil) Num.2 Vol.29
format	Artículo científico
id	redalyc_400465582006
language	pt
publishDate	2019
publisher	Universidade Federal de Minas Gerais
spellingShingle	Os efeitos econômicos da compensação integral do crédito do ICMS sobre o investimento no Brasil: o papel da União Nelson Leitão Paes Economía y Finanzas ICMS investimento bens de capital transferências verticais Os efeitos econômicos da compensação integral do crédito do ICMS sobre o investimento no Brasil: o papel da União Nelson Leitão Paes Economía y Finanzas ICMS investimento bens de capital transferências verticais Este artigo analisa o impacto da compensação imediata e integral do ICMS sobre o investimento através de um modelo de equilíbrio geral. Os resultados sugerem impactos positivos sobre a economia, porém com perda de arrecadação de 1,25% para os Estados no curto prazo. Uma alternativa é o aumento das transferências da União para Estados e Municípios. Nesse caso, as perdas no curto prazo se limitam a 0,5%, com ganhos de receitas no longo prazo de 0,1% para todos os entes federados. A retirada do ICMS pode resultar em ganhos de arrecadação no longo prazo mesmo sem qualquer aumento de tributo. 2019 artículo científico 0103-6351 https://www.redalyc.org/articulo.oa?id=400465582006 https://www.redalyc.org/journal/4004/400465582006/ https://www.redalyc.org/journal/4004/400465582006/html/ https://www.redalyc.org/journal/4004/400465582006/400465582006.epub https://www.redalyc.org/journal/4004/400465582006/movil 10.1590/0103-6351/4098 pt http://www.redalyc.org/revista.oa?id=4004 Nova Economia application/pdf Universidade Federal de Minas Gerais Nova Economia (Brasil) Num.2 Vol.29
title	Os efeitos econômicos da compensação integral do crédito do ICMS sobre o investimento no Brasil: o papel da União
topic	Economía y Finanzas ICMS investimento bens de capital transferências verticais
url	https://www.redalyc.org/articulo.oa?id=400465582006 https://www.redalyc.org/journal/4004/400465582006/ https://www.redalyc.org/journal/4004/400465582006/html/ https://www.redalyc.org/journal/4004/400465582006/400465582006.epub https://www.redalyc.org/journal/4004/400465582006/movil

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* * @return void */ public function writeClose() { // The assumption is that we're using PHP's ext/session. // session_write_close() will actually overwrite $_SESSION with an // empty array on completion -- which leads to a mismatch between what // is in the storage object and $_SESSION. To get around this, we // temporarily reset $_SESSION to an array, and then re-link it to // the storage object. // // Additionally, while you _can_ write to $_SESSION following a // session_write_close() operation, no changes made to it will be // flushed to the session handler. As such, we now mark the storage // object isImmutable. $storage = $this->getStorage(); if (! $storage->isImmutable()) { $_SESSION = $storage->toArray(true); session_write_close(); $storage->fromArray($_SESSION); $storage->markImmutable(); } } /** * Attempt to set the session name * * If the session has already been started, or if the name provided fails * validation, an exception will be raised. * * @param string $name * @return SessionManager * @throws Exception\InvalidArgumentException */ public function setName($name) { if ($this->sessionExists()) { throw new Exception\InvalidArgumentException( 'Cannot set session name after a session has already started'

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Registered Handlers

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