This work explores the role of the Brazilian inheritance system in the country's wealth inequality. Brazilian Civil Law has encouraged the transmission of inheritance to children due to the rule of forced heir. Data from household surveys show that the top 5% richest Brazilians have fewer...

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 paper proposes an empirical evaluation of the Brazilian state governments' fiscal behavior in the period following the publication of Fiscal Responsibility Law (2002-2012). Measurement of fiscal shocks and estimations from dynamic panel data models of the states' main revenues and...

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...

The aim of this text is to describe and discuss alternatives for new urban mobility services and alternatives for financing the urban infrastructure associated with mobility. It is considered that urban mobility depends not only on services but also on adequate urban infrastructure. Alternatives...

The paper seeks to analyze the distribution of real estate assets among Brazilian families and IPTU-property tax-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income itself, despite the fact that IPTU boasts a dubious...

The paper seeks to analyze the distribution of real estate assets among Brazilian families and IPTU-property tax-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income itself, despite the fact that IPTU boasts a dubious...

This paper seeks to analyze the tax revenue level and the equity of the Brazilian real estate tax (IPTU) in the city of Rio de Janeiro, showing the main factors for its performance. The first two chapters confirm, based on theory, the necessity of progressiveness in the IPTU taxation system, and...

The growing demand for urban infrastructure and public services provided in decentralized way in Brazil, combined with the recent fiscal crisis caused by the economic recession and governmental transfers reduction, has increased the debate about the own municipal taxes strengthening, where the...