This study seeks to quantify the stock of human capital in the Brazilian economy from 1970 to 2010. We chose to use the IBGE Demographic Census microdata, because, contrary to what is done in other studies - which use fi xed rates of return for all periods and/or regions of the country - this...

This study seeks to quantify the stock of human capital in the Brazilian economy from 1970 to 2010. We chose to use the IBGE Demographic Census microdata, because, contrary to what is done in other studies - which use fi xed rates of return for all periods and/or regions of the country - this...

This paper analyses two tax reform bills that are being discussed at the Brazilian National Congress, by comparing them and pointing their advantages and drawbacks. Moreover, the paper provides four empirical contributions to the debate: i) neutral rate estimates for the new Goods and Services...

Publicly provided education is both an important public expenditure and a relevant in-kind transfer, often to the poorest households. This paper compares three methods to value education services and their distributive impact. The methods are: i) The first method is cost of provision, according...

This article investigates the factors associated with income inequalities among a cohort of graduates from Brazilian courses in science, technology, engineering, and mathematics (STEM) in 2011, over a period of seven years after graduation. It analyses how the social origins of these individuals...