The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as...

This article investigates, by means of the model developed for Young (1990), if the tributes direct, indirect and total in Brazil respect of the equal sacrifice principle. In all the scenes originated in the present analysis, as much the observed indirect tributes how much the total tributes...

This article analyzes the income polarization in Brazil for 1981 and 2003. After we explain the differences between polarization and inequality, we calculate the income polarization for Brazil, based on the work of Esteban, Gradin e Ray (1999). The results indicate that the bipolarization...

O trabalho analisou as inter-relações entre as taxas de juros domésticas (SELIC e SWAP DI-PR_E 360) e outras variáveis que teoricamente as afetam ou são afetadas por elas, como: o índice EMBI+, o câmbio, a inação e a razão DLSP/PIB. Além destas variáveis foram introduzidos na analise...

Portuguese abstract: ABSTRATO: Com o avanço de blockchain e smart contracts, bem como constantes anúncios de projetos de grande escala utilizando estas ferramentas, parece cada vez mais provável que diversos aspectos da sociedade e economia passem a adotar estas tecnologias e, sendo...

Portuguese Abstract: Evoluções recentes em tecnologia levaram à evolução das formas de captação de recursos, em particular por meio dos chamados ICOs (initial coin offerings). A reação regulatória dos vários países foi extremamente diversa. O presente trabalho busca (i) explicar os...

The current paper starts from the premise that the dynamic of the construction of informality and semiformality in the Brazilian economy cannot be understood simply from facts of economical nature. To these must be added, as codetermining, factors of historical and cultural order. The central...

The discussion about precarious labor and its various manifestations has grown rapidly. However, one of the difficulties, and one of the problems, in any attempt to follow the discussion about precarious labor is the lack of homogeneity about the meaning and definition of this category. This...