A autoridade tributária e aduaneira na gestão da fronteira externa da União Europeia / Ana Paula Caliço Raposo -- Notas breves sobre a al. b) do no 10 do art. 51 do CIRC : a "distância entre a intenção e o gesto" / António Lobo Xavier -- A complexidade das opções de tributação em...

In a stylized way, this text presents the dynamics of the welfare in Brazil in recent decades, highlighting especially the 2000's. Firstly, the purpose is to check some basic indicators of well-being (or of lack of it), as those related to poverty and extreme poverty situations. Secondly, the...

Since redemocratization in 1985, Brazil's system of social protection became more focused on the neediest while at the same time emphasizing universal access. In a context of severe inequality, the sub-national units of government played a greater role in reaching the broader population. Yet...