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...

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,...

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...

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...

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...

This article discusses the dynamics of both the size and the composition of the Brazilian aggregate tax burden (BATB) in the 1995-2007 period and presents several (linear and non-linear) econometric specifications for this last variable. Our main conclusion - based both on the analysis of the...

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...