In this paper, we calculate the necessary payroll tax to reach the financial equilibrium of the retirement system for formal workers in the private sector in Brazil (INSS). Such an exercise allows us to identify the formal employees who contribute to the increase of the INSS deficit. Although we...

The aim of this paper is to investigate the existence of moral hazard in the Brazilian health system. The dataset used is the 1998 PNAD (Pesquisa Nacional por Amostra Domiciliar), a Brazilian household sample survey. Brazilian health system is characterized as a mixed system: the public sector...

One of the main social economic problems observed in the majority of countries, in particularly, in the less developed countries, is the high level of income inequality and poverty. In Brazil, these facts are especially important because our country presents one of the worst income distributions...

Education is fundamental for social and economic development and school finance is one of the main features of an educational system. Assuming that a greater amount of resources brings more school quality, one can say that an "appropriate" primary and secondary school finance system should...