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Padrões regionais da despesa pública municipal no Brasil
Mendes, Constantino Cronemberger - 2015
The article analyzes the spatial pattern of public spending in several federative and regional scales. Theoretical considerations show gaps and common concepts to the relationship between federalism and territory. The empirical analysis shows an asymmetric pattern, with small and large...
Persistent link: https://www.econbiz.de/10011372321
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Padrões regionais da despesa pública municipal no Brasil
Mendes, Constantino Cronemberger - 2015
The article analyzes the spatial pattern of public spending in several federative and regional scales. Theoretical considerations show gaps and common concepts to the relationship between federalism and territory. The empirical analysis shows an asymmetric pattern, with small and large...
Persistent link: https://www.econbiz.de/10010517168
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Características Distributivas e Impacto de Reformas Tributárias Sobre o Bem-Estar das Famílias no Brasil (Distributive Characteristics and Impact of Tax Reforms on Household Welfar...
Santana, Pollyana Jucá - 2018
Portuguese Abstract: Este trabalho calcula as características distributivas dos bens e serviços consumidos pelas famílias no Brasil, usando a POF 2008-2009, e utiliza essa informação para elaborar propostas alternativas de reforma tributária indireta. O impacto das reformas sobre o...
Persistent link: https://www.econbiz.de/10012932298
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Tributação do capital no Brasil e no mundo
Gobetti, Sérgio Wulff - 2018
of the increasing inequality and the maturation of the theory of optimal taxation. This review indicates that both the …
Persistent link: https://www.econbiz.de/10012146711
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Tributação do capital no Brasil e no mundo
Gobetti, Sérgio Wulff - 2018
of the increasing inequality and the maturation of the theory of optimal taxation. This review indicates that both the …
Persistent link: https://www.econbiz.de/10011844407
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Gasto público, tributos e desigualdade de renda no Brasil
Medeiros, Marcelo; Souza, Pedro - 2013
Using a factor decomposition of the Gini coefficient we measure the contribution to inequality of direct monetary … the State contributes directly and to a large share of inequality. Factors associated to work in the public sector - wages … progressive. Redistributive mechanisms that could revert this inequality, such as taxes and social assistance, are very …
Persistent link: https://www.econbiz.de/10010330898
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Tributação indireta: Alíquotas efetivas e incidência sobre as famílias
Silveira, Fernando Gaiger; Palomo, Theo Ribas; … - 2022
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...
Persistent link: https://www.econbiz.de/10014486029
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Gasto público, tributos e desigualdade de renda no Brasil
Medeiros, Marcelo C.; Souza, Pedro - 2013
Using a factor decomposition of the Gini coefficient we measure the contribution to inequality of direct monetary … the State contributes directly and to a large share of inequality. Factors associated to work in the public sector – wages … progressive. Redistributive mechanisms that could revert this inequality, such as taxes and social assistance, are very …
Persistent link: https://www.econbiz.de/10009761856
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Tributação indireta : alíquotas efetivas e incidência sobre as famílias
Silveira, Fernando Gaiger da; Palomo, Theo Ribas; … - 2022
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...
Persistent link: https://www.econbiz.de/10013489564
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Obrigações futuras com a previdência dos servidores públicos municipais: Análise longitudinal
Schettini, Bernardo Patta - 2017
This paper calculates indexes for the funding levels of municipal retirement systems in Brazil using actuarial valuations and budget reports aiming to test hypotheses regarding the reasons which have driven underfunding in the past years notwithstanding the 1998 and 2003 reforms and the greater...
Persistent link: https://www.econbiz.de/10011818881