The public policies on mass transit and other economic policies have been unable to avoid increasing mass transit costs and urban bus fares, which places a burden on a majority of the population depending on public transit. This study analyzes the variations in urban bus fares and households...

The discussion around the possible impacts of the recently proposed pension reform (Constitutional Amendment Bill No. 287/2016) on poverty and inequality has been largely impressionistic to date. The present study tries to bridge this gap by using counterfactual microsimulations based on the...

Violence against women occurs predominantly in the family and domestic context. The Covid-19 (Sars-COV-2) pandemic led Brazil to recommend and, at times, impose social distance, with a partial closure of economic activities, schools, and restrictions on events and public services. As a result,...

This study aims to revisit the issue of the sustainability of public indebtedness in Brazil, investigating the evolution of gross debt of public sector, the relationship between its liabilities and assets of the public sector, the future implications of gross debt to net debt and to make...

This study aims to examine the sustainability of the Brazilian public indebtedness using different approaches. Based on the analysis of the conditioning factors of net debt of the public sector (DLSP) in the period 2002-2014, there seems to be a change in fiscal regime between 2011 and 2014...

This paper analyzes the production diversity among Brazilian agricultural family farms, using the DAP (declaration of Pronaf entitlement). The diversity is measured with a Simpson index, that goes from zero, for monocultures, to one. Production is considerably diversified in these types of...

This paper presents a critical assessment of income and profit taxation in Brazil. It discuss how tax cuts for capital income during the eighties and nineties, following mainstream policy recommendations, have constrained the redistributive role of the income tax. The analysis is based on...

This paper aims to subsidize the current debate on tax reform, showing how the theoretical assumptions that supported the current model of income taxation in Brazil are undergoing a significant international revision, both as a consequence of the increasing inequality and the maturation of the...

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...

This text argues for higher Personal Income Tax levels. We show that, for all countries for which tax information is available, Brazil is the one in which Personal Income Tax collection as a percentage of the gross tax burden is the lowest. Personal Income Taxes account for about 6% of the Gross...