The aim of this paper is to analyze the impacts of the reduction of the Brazilian Tax on Industrialized Products (IPI) on the local sales of vehicles during the period between January and November of 2009. In order to evaluate these impacts, sales have been modeled as a function of price, income...

The present article studies three mechanisms for estimulating the creation and sustainability of Intermunicipal Health Consortia (IHC). First, the incentives for sustainability can be aligned by using suitable transfers from the Central Government to the members of the consortia...

The present article studies an institution that has been widely adopted by Brazilian health districts in recent years. It consists of a new organizational structure in which neighboring districts form a partnership to supply specialized health care services that otherwise would be difficult to...

The present work aims to explore the existing theories about the size of the public sector and test empirically in Brazilian municipalities. The theoretical model assumes that the economy has only two sectors: the public and the private. The latter receives productivity shocks while the former...

This study describes China's tax system and the applied tax policies against the covid-19 crisis, which were the Value Added Tax (VAT) deferral and Corporate Income Tax (CIT) deductions. China has a tax system following international standards, having a unified and decentralized tax agency. The...