The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory...

The objective of this study is to analyze the determinants of private investment, especially private participation in infrastructure, focusing on the institutional quality of emerging economies. The emerging economies analyzed (Argentina, Brazil, China, Chile, Colombia, India, Indonesia,...

As emerging economies experience a boom in capital inflows after the global financial crisis, governments were increasingly concerned about the downsides of these inflows. Even the IMF (International Monetary Fund), long a stalwart proponent of financial liberalization, has engaged in a new...

As emerging economies experience a boom in capital inflows after the global financial crisis, governments were increasingly concerned about the downsides of these inflows. Even the IMF (International Monetary Fund), long a stalwart proponent of financial liberalization, has engaged in a new...

The objective of this study is to analyze the determinants of private investment, especially private participation in infrastructure, focusing on the institutional quality of emerging economies. The emerging economies analyzed (Argentina, Brazil, China, Chile, Colombia, India, Indonesia,...

The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory...

The purpose of this paper is to use the literature which evaluates the external sustainability condition to evaluate the original equation of Feldstein and Horioka. We conclude that the saving-investment correlation calculated using cross-sectional data measures the solvency condition instead of...

This paper aims to examine the evolution of currency risk exposure of Brazilian corporations, especially exporting companies, from the 2008 crisis, when several companies suffered substantial losses due to the decline of the real. We analyze their financial based on the usage of derivatives, as...

This paper aims to examine the evolution of currency risk exposure of Brazilian corporations, especially exporting companies, from the 2008 crisis, when several companies suffered substantial losses due to the decline of the real. We analyze their financial based on the usage of derivatives, as...

This study develops an institutional discussion about insolvency resolution systems. The main motivation was the analysis of a specific aspect of the bank-borrower relationship and its impacts on price and volumes of loan concessions. At this point, incentives and e.ciency issues emerge and are...