This article presents a linear econometric model with variable coefficients for the analysis of the quarterly dynamics of the Brazilian gross tax burden in the 1995-2008 years.The choice of this particular model was motivated by the constant changes made in the Brazilian tax system during these...

The aim of this article is to estimate a Bayesian factorial dynamic model for the analysis and forecasting of the Brazilian tax burden (BTB) using monthly data from 1996 to 2007. Twenty taxes are responsible for about 80% of the BTB, each of which with a distinct seasonal pattern The factorial...

The Clean Development Mechanism (CDM) has had an important role in financing projects aimed at promoting sustainable development in developing countries. Yet this role has been bounded by transaction costs, with impacts on project-based carbon credit markets. This recognition has originated...