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...

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...

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...

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 paper estimates the relative technical efficiency of Brazilian municipalities in the public education using the DEA model along with tobit regressions with the aid of re sampling methods. The jackstrap method enabled the estimation of robust efficiency scores, while the bootstrap allowed...

Income contingent loans (ICLs) are a financial tool that optimizes the transactional efficiencies involved in the government monopoly in taxing personal income. It protects the borrowers against periods of low income, as instalments vary according to fluctuations in their incomes over the...

It is proposed a broad two-tier income-contingent financing system for postsecondary students, designed for public and private providers and consisting of both income-contingent loans (ICLs) and income share agreements (ISAs), with repayments to be collected by the Federal Revenue System (FRS)....

The contemporary debate on postsecondary student funding involves two key issues: a) fiscally responsible ways to allocate more resources to public institutions, as by increasing student participation on the costs of their studies in a manner that avoids additional barriers to access; b) design...