This paper details the characterization of metropolis capitals and their peripheral municipalities using recent data made available by Brazilian Statistical Foundation (IBGE). The text also investigates the distribution of revenue among municipalities and their financial availability to provide...

This paper deals with the distributional aspects of Brazilian Civil Servant Pension System. It analyzes, in a counter factual way, the potential implications after the constitution of supplemental retirement pension fund for civil servants, at the light of what is predicted in the 41st...

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...

Potuguese Abstract: Avalia-se em que medida a tendência da desigualdade na distribuição de rendimentos totais entre os adultos no Brasil de 2006 a 2012 é afetada pelas medidas de desigualdade utilizadas, fontes de dados, definição de estratos e variáveis de ordenamento nas tabulações...

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,...

The Brazilian tax system places undue emphasis on indirect taxes - which comprise over 51% of its gross tax burden. The country's insistence on taxes on goods and services (indirect taxes) - to the detriment of taxes on income and property (direct taxes) - undermines the real application of the...

This paper aims to subsidize the current debate on tax reform, showing how the theoretical assumptions that supported the current model of income taxation in Brazil are undergoing a significant international revision, both as a consequence of the increasing inequality and the maturation of the...

The share of the income inequality explained by the 10% richest members of the Brazilian population is higher than 50%. This percentage is higher in Brazil than what is found for the United States (45%), Germany (44%) and Great Britain (41%). Inequality was measured using an index which is still...

This study is part of Brasil 2035 a project whose objective is to provide subsidies to formulate long-term strategies for Brazil through Prospective Scenarios. The present text uses the prospective methodology, in order to present tendencies and uncertainties for public security. The article is...

The aim of the present paper is to provide empirical support for the hypothesis that Brazilians, especially those situated at the top of the social scale, in a great deal, do not recognize the form of the Brazilian income distribution and its high degree of inequality.