Show simple item record

dc.contributor.authorNunes, Marcelo
dc.contributor.authorRibeiro, Ivan [UNIFESP]
dc.contributor.authorRoquim, Pedro
dc.contributor.authorTrecenti, Julio
dc.date.accessioned2016-01-24T14:40:13Z
dc.date.available2016-01-24T14:40:13Z
dc.date.issued2015-03-01
dc.identifierhttp://dx.doi.org/10.1628/093245615X14188909230253
dc.identifier.citationJournal of Institutional and Theoretical Economics-zeitschrift Fur Die Gesamte Staatswissenschaft. Tubingen: J C B Mohr, v. 171, n. 1, p. 122-140, 2015.
dc.identifier.issn0932-4569
dc.identifier.urihttp://repositorio.unifesp.br/handle/11600/38866
dc.description.abstractWe consider what we call the Sheriff of Nottingham hypothesis: that the government of Brazil, which at the same time is party to litigated cases and the enforcer of tax laws, constantly enacts norms that seek to strengthen its side. We test this hypothesis and observe that litigants adapt to new proportions of decisions favoring tax authorities, with more sophisticated litigants seizing profits beyond those of ordinary citizens. Our proposal is that this dynamic adaptation takes considerable time; therefore, it is possible to detect the effect of changes in the law, despite the selection effect explored by, among others, Theodore Eisenberg.en
dc.format.extent122-140
dc.language.isoeng
dc.publisherJ C B Mohr
dc.relation.ispartofJournal of Institutional and Theoretical Economics-zeitschrift Fur Die Gesamte Staatswissenschaft
dc.rightsAcesso restrito
dc.titleThe Sheriff of Nottingham Hypothesis: A Tribute to Theodore Eisenbergen
dc.typeArtigo
dc.contributor.institutionGuedes Nunes Oliveira & Roquim Soc Advogados
dc.contributor.institutionUniversidade Federal de São Paulo (UNIFESP)
dc.contributor.institutionUniversidade de São Paulo (USP)
dc.description.affiliationGuedes Nunes Oliveira & Roquim Soc Advogados, BR-04542000 São Paulo, SP, Brazil
dc.description.affiliationUniversidade Federal de São Paulo, BR-04010000 São Paulo, SP, Brazil
dc.description.affiliationUniv São Paulo, Sao Francisco Law Sch, BR-04542000 São Paulo, SP, Brazil
dc.description.affiliationUniv São Paulo, Inst Math & Stat, BR-04542000 São Paulo, SP, Brazil
dc.description.affiliationUnifespUniversidade Federal de São Paulo, BR-04010000 São Paulo, SP, Brazil
dc.identifier.doi10.1628/093245615X14188909230253
dc.description.sourceWeb of Science
dc.identifier.wosWOS:000352672000013


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record