This rule has determined to reduce the impact of the Tax on Industrialized Products (IPI) on the purchasing of capital assets by the taxpayer, by an special law for this.
Essa norma determinou a redução do impacto do Imposto sobre Produtos Industrializados (IPI) na aquisição de bens de capital pelo contribuinte do imposto, na forma da lei.
The purpose of this research is to analyze the combination of regressors of the seminal models, starting from the capital assets Price Model (CAPM) of Sharpe (19,4) and Lintner (19,5), together with the 3-Factor (3F-FF) of Fama and French (19,2), testing these and other regressors – macroeconomic, market, and industry factors – in the Arbitrage Pricing Theory (APT) model of Ross (19,2) using a Seemingly unrelated regressions (SUR) framework.
O objetivo desta pesquisa é analisar a combinação de regressores dos modelos seminais, partindo do Capital Assets Price Model (CAPM) de Sharpe (19,4) e Lintner (19,5), em conjunto com os 3-Fatores (3F-FF) de Fama e French (19,2), testando estes e outros regressores – fatores macroeconômicos, de mercado e da indústria – no modelo Arbitrage Pricing Theory (APT) de Ross (19,2), utilizando uma estrutura Seemingly unrelated regressions (SUR).