An article about Kihlstrom and Mirman about comparative risk aversion with many goods is critiqued. If "more risk averse" is interpreted as signifying that an individual is less willing to accept a median-preserving spread, then risk aversion cannot be compared across individuals with different...

Funções de tributação não-lineares pressupondo obediência ao princípio de sacrifício equitativo são estimadas pelo método de mínimos quadrados ponderados, utilizando dados da Pesquisa de Orçamentos Familiares (POF) de 2002-2003. Os resultados sugerem que o coeficiente de aversão à...

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...

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...

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...

The study examines a particular set of institutional determinants of inequality, the public pensions. It tests the hypothesis that different rules regarding a maximum limit for the value of benefits in the pension subsystem of public and private sector workers makes the system as a whole...

This text has as main objective to calculate the users' co-payment values in the Brazilian Farmácia Popular program (PFPB), as well as to explore potential factors associated with the co-payment rate in the program. The study is based on a rich set of data relating to product sales by...

This work explores the role of the Brazilian inheritance system in the country's wealth inequality. Brazilian Civil Law has encouraged the transmission of inheritance to children due to the rule of forced heir. Data from household surveys show that the top 5% richest Brazilians have fewer...