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 paper aims to measure violence costs in Belo Horizonte. We use accountability methodology to estimate violence costs in Belo Horizonte in 1999. We consider the following categories of costs: costs of lost lives, health treatment costs, public and private security costs, private insurance...