Showing 1 - 10 of 48
The article analyzes the spatial pattern of public spending in several federative and regional scales. Theoretical considerations show gaps and common concepts to the relationship between federalism and territory. The empirical analysis shows an asymmetric pattern, with small and large...
Persistent link: https://www.econbiz.de/10011372321
The article analyzes the spatial pattern of public spending in several federative and regional scales. Theoretical considerations show gaps and common concepts to the relationship between federalism and territory. The empirical analysis shows an asymmetric pattern, with small and large...
Persistent link: https://www.econbiz.de/10010517168
Portuguese Abstract: Este trabalho calcula as características distributivas dos bens e serviços consumidos pelas famílias no Brasil, usando a POF 2008-2009, e utiliza essa informação para elaborar propostas alternativas de reforma tributária indireta. O impacto das reformas sobre o...
Persistent link: https://www.econbiz.de/10012932298
The public policies on mass transit and other economic policies have been unable to avoid increasing mass transit costs and urban bus fares, which places a burden on a majority of the population depending on public transit. This study analyzes the variations in urban bus fares and households...
Persistent link: https://www.econbiz.de/10010330616
Technological progress enables the simplification of procedures in all areas of knowledge, science, technology and innovation and in this context it is necessary to modernize the National Tax System, the responsibility of the Federal Government has an obligation to present Brazilian society a...
Persistent link: https://www.econbiz.de/10010330658
This paper developed and applied the Stochastic Frontier Geographically Weighted (SFGW) to access the tax efficiency of the Brazilian states. The estimated coefficients obtained by this method were close to those from the traditional Stochastic Frontier estimation allowing, however, the...
Persistent link: https://www.econbiz.de/10010330742
Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is highly unequal vis-à-vis their demands of public services. Given conurbation processes and intense urbanization in the second half of the past century, some municipalities...
Persistent link: https://www.econbiz.de/10010330944
This paper calculates indexes for the funding levels of municipal retirement systems in Brazil using actuarial valuations and budget reports aiming to test hypotheses regarding the reasons which have driven underfunding in the past years notwithstanding the 1998 and 2003 reforms and the greater...
Persistent link: https://www.econbiz.de/10011818881
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...
Persistent link: https://www.econbiz.de/10012146711
This paper developed and applied the Stochastic Frontier Geographically Weighted (SFGW) to access the tax efficiency of the Brazilian states. The estimated coefficients obtained by this method were close to those from the traditional Stochastic Frontier estimation allowing, however, the...
Persistent link: https://www.econbiz.de/10003916595