We present a detailed survey of changes in the reserve requirement system in Brazil and analyze the system's main functions and goals during the period from 1994 to 2012. We identify four different subperiods with respect to the use of this policy tool. In the first subperiod, from july 1994 to...

We present a detailed survey of changes in the reserve requirement system in Brazil and analyze the system's main functions and goals during the period from 1994 to 2012. We identify four different subperiods with respect to the use of this policy tool. In the first subperiod, from july 1994 to...

The aim of this paper is to analyze critically the Independence of Central Banks (ICB). By presenting the theoretical arguments that support the independence, as well as some empirical studies regarding this topic, we introduce the main critical concerns about the argument of ICB. Besides, we...

This paper investigates the presence of non-linear mechanisms of the pass- through from exchange rate to inflation in Brazil. In particular, it estimates a Phillips curve with a threshold for the passthrough. The paper examines whether the short-run magnitude of the pass-through is affected by...

Rural workers in Brazil can access old-age pensions five years earlier than urban workers. The objective of this study is to evaluate whether unifying the ages of eligibility among these groups (a measure proposed in the last failed pension reform) makes sense from a comparative perspective, and...

The goal of the study is to evaluate the targeting of the Bolsa Família Programme and its impacts on the reduction of poverty and inequality. To that end, we have used data from the 2001-2015 standard National Household Sample Survey (Pesquisa Nacional por Amostra de Domicílios - PNAD) and...

Portuguese Abstract: O volume de investimentos governamentais na área de segurança pública, conforme as informações de orçamentos públicos, estão excessivamente elevados, em detrimento de áreas como a saúde pública, cujos valores apresentam-se aquém das necessidades. Faz-se...

English Abstract: The new coronavirus has reinforced problems that states have been facing in recent years with regard to the tax challenges arising from the digitalization of the economy, especially with regard to large technology multinationals that earn extraordinary profits across the globe,...

Portuguese abstract: Este livro fornece uma visão abrangente da forma como o Tribunal de Justiça da União Europeia aplica a análise da proporcionalidade, especialmente no que diz respeito à avaliação da compatibilidade das regras de tributação direta nacionais com as liberdades...

Portuguese Abstract: Num mundo cada vez mais globalizado, o discurso sobre o desenvolvimento é muitas vezes limitado às questões da ajuda directa e dos subsídios. O objectivo do presente estudo é o de demonstrar a forte relação existente entre tributação internacional e desenvolvimento....