Arquivo da Categoria: IREF

Suécia desce IRC para 22%

Como podem ler no Market Watch:

STOCKHOLM–The Swedish government Thursday said the corporate tax rate will be lowered to 22% from 26.3% in its 2013 budget proposal.

“This is to improve the conditions for new jobs and investments in Sweden. The significant lowering of corporate tax is expected to strengthen the investor climate and growth in Sweden,” the government said.

The Swedish government had previously flagged its intention to lower the corporate tax rate and the proposal follows cuts made by the U.K. earlier this year.

Sweden last lowered its corporate tax rate in 2009, to 26.3% from 28%, and before that in 1993, when the tax was lowered to 28% from 30%.

The Swedish government said the average corporate tax level in the European Union is 23.4%, while the average level in Organisation for Economic Co-operation and Development is 25.5%.

“With the proposed change Sweden would therefore land below the EU average,” the government said.

The change is proposed to take effect Jan. 1, 2013.

Como podem ler no Livro de 2012 sobre Fiscalidade do IREF, a Suécia tem uma fiscalidade ainda elevada, mas esta tem vindo a descer.

Por comparação, a taxa em Portugal é de 26,5% para pequenas empresas, 29,5% para empresas entre 1.500.000€ e 10.000.000€ (de lucros tributáveis) e de 31,5% para empresas acima de 10.000.000€. Como podem comprovar no Guia Fiscal da Deloitte.


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Sweet Drop on Gauche Caviar

Artigo sobre o caso do Pingo Doce no início do mês no site do IREF.IREF

Ficam alguns excertos (se bem que recomende a leitura integral no link acima):

The relevant Union leader, Manuel Guerreiro, claims the government is “responsible” for the “price war” between Pingo Doce and Continente and asked him to act promptly to defend both workers and consumers from such price reductions. “All companies must remain” because the status quo “creates employment” and their existence “preserves consumer rights”. The Union also demanded Sunday and holiday forced closings, tighter licensing practices to distribution stores, greater contract and accounting transparency and a better control by the government on inventories and sales. How forced closings and tighter licensing practices would increase consumer rights and how the government can help exchange-listed companies on better control practices was not detailed.

Manuel Guerreiro, the Union leader, files a class action against Pingo Doce for discrimination regarding the May 3rd decision to give a 50% discount for the workers that worked on May 1st claiming that rule does not respect the rights of the workers who were on holiday or took a day off on that day. The possibility of colleagues buying items for others was not explored.
The union counted between eight and ten thousand of “discriminated workers” and told reporters that one of the motives for the class action was the lists containing their names published on the stores. They were also referred as “strikers”, although there is a slight possibility that some may not have work purely based on their shifts.

Portugal, like most Latin countries, is a strong nanny state where the left has won the media debate to a level that all parliament parties defend interventionist policies, with some variations on depth and underlying social values. But as Margaret Thatcher once said, Socialism is only possible until the state runs out of other people’s money and Portugal is at that point. This is an opportunity to demonstrate that in Economics it is not true that “Resources are unlimited, Needs are limited and in need of stimulation” but rather than “Needs are unlimited, Resources are limited and should be spent as efficiently as possible”. And efficiently according to the subjective value theory, not according to the Marxist value theory, i.e., with the center place giver to the consumer, and not to the worker. Portugal may be in the middle of this transformation. One can always hope.

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Publicado por em 31 de Maio de 2012 em IREF, Portugal


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Master in Business, Law and Economics at Aix Marseille University – 2012

Mail recebido do director do Mestrado:

We are proud to announce the opening of a new Master in Business, Law and Economics at Aix Marseille University.

Although new and entirely in English, this program builds on a long tradition developed here in Aix-en-Provence, France. A tradition based on sound economics that promote a dynamic, open-world, austrian understanding of social phenomena and of the emergence and evolution of institutions.
This one-year program is open primarily to students with a background in economics, although we consider students with a law or business background as well.
We hope that you will find that program interesting and advertise it among your students and friends.
Of course, don’t hesitate to contact me for further information on that program.
Mais informaçõesUniversidadeMestrado.
Gostaria que houvesse Portugueses por lá, a mostrar que o país também tem interesse numa formação nestes temas sobre uma orientação Austríaca.
Se precisarem de informação adicional não hesitem em me contactar.

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Universidade de Verão da Universidade Aix-en-Provence

A Universidade de Aix-en-Provence, em Marselha, França, orgulha-se de organizar a 32ª Edição da sua Universidade de Verão. Pierre Garello mais uma vez proporciona um espaço de debate sobre como a Europa deve enfrentar os problemas  actuais, quer de um ponto de vista prático (Que medidas adoptar?), quer de um ponto de vista filosófico (É uma crise do capitalismo ou do estado super-regulador?).

Evento no Facebook.

Página de internet com todos os detalhes


Segue  a descrição do evento pelos organizadores:

“Understanding the current crisis to find our way out: post welfare State – this is the topic of the 2011 Summer University in Aix-en-Provence, France.The Summer University of New Economics bring together social scientists, economists, lawyers, philosophers, and historians for three days to discuss recent developments and put forth tangible proposals without regard to artificial or disciplinary boundaries that often stifle reflection and debate.

The summer university is intended not only for the review of recent advances in the field of humanities and social sciences, but also to learn practical lessons from these developments in search for solutions to common problems. During the last Summer University in 2009 the attendants explored various ideas about the cause of the financial crisis of 2007 and 2008 to find the most appropriate remedies going into the future. Analysts agreed that the crisis was not due to a lack of financial market regulations, but rather a lack of accountability by various economic actors, flawed legislative and fiscal policies (housing policy, monetary policy, etc.) and other financial regulations which had distorted market signals and fostered moral hazard problems. They concluded that tightened regulation will not alleviate the crisis, but instead that reinstituting competitive market discipline will lead to responsible management. Since 2008, another wave of financial crises has swept through many states and legislatures. There was Greece in autumn of 2009, followed by Ireland, Portugal, and Spain.

Other economies within the European Union and in the United States have been better off. This recent crisis is, perhaps, without precedent in terms of magnitude and scope. It raises deeper, more complex questions than even the financial crisis of 2007-2008. Once again, it is important to base the search for solutions on an accurate and honest analysis of the causes. Should we see the crises of 2009-2010 as a consequence of policies implanted to over the crisis of 2007-2008? Have states endangered their own financial stability by making efforts to stimulate their economies after the 2007-2008 down turn or should we see the crisis of 2009-2010 as the natural result of what happen in 2008? Has the United States, through excessive regulation and economic redistribution of wealth destabilized markets and made financial commitments it can longer keep?

In other words, are we really facing a crisis of capitalism or a crisis of an over-regulated, welfare state? Given that the crisis is deep, whatever the exact nature, a profound questioning of the principle operational foundations of the State and/or the market will be necessary. For example, assuming that there is a crisis of the welfare state, how do we make sure that the State will refrain from overextending beyond a sustainable size and mission scope in the future? Should there be constitutional limits on the powers of the State? Will there be limits on the State’s ability to tax or raise debt? Is a complete overhaul of the mechanisms of fiat money creation necessary? How do we explain to those who have benefited from the welfare state that “Providence” may disappear? How significant would a shift in the public’s mindset be in order to pursue a new direction? How have things operated before where government power has been redefined?”

Fonte (no site do IREF)

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Publicado por em 23 de Agosto de 2011 em Evento, IREF


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IREF – Anuário 2010


O IREF publicou o seu anuário sobre Fiscalidade na Europa para 2010.

O relatório inclui 21 países, incluindo Portugal, e versa sobre o que de mais importante aconteceu em termos de política fiscal e orçamental na Europa.

A Europa é neste momento uma manta de retalhos, incluindo países com contas quase equilibradas (NL, NO, SK, LU, DE e SE) e outros com contas muito desequilibradas (por exemplo, Portugal) em termos orçamentais. A situação é também diversa em termos fiscais, sendo a única tendência a complexificação dos sistemas fiscais.

As receitas foram originais, contraditórias e muitas vezes confusas. Creio que o relatório é uma leitura interessante para quem precise desta informação profissionalmente ou para quem tenha curiosidade em conhecer os diversos sistemas.

O link dá acesso a uma pequena apresentação do relatório. Nele há outro link para fazer download do relatório completo.

Boas leituras.