This technical paper estimates the deductions on tax credits in Brazil for health care during 2003 and 2006. Subsidies for private health insurance are the focus of this study. It seems to be a contradiction between the redistribution model in the Constitution and the level of public spending on...

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...

From 2002 to 2016 National Bank of Economic and Social Development (BNDES, in Portuguese) financed a total amount of US$ 14 billion for 14 engineering Brazilian companies. Exporting construction services was executed in 11 countries located in Central America, South America and Africa, Angola...

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 growing demand for urban infrastructure and public services provided in decentralized way in Brazil, combined with the recent fiscal crisis caused by the economic recession and governmental transfers reduction, has increased the debate about the own municipal taxes strengthening, where the...

The Brazilian tax system places undue emphasis on indirect taxes - which comprise over 51% of its gross tax burden. The country's insistence on taxes on goods and services (indirect taxes) - to the detriment of taxes on income and property (direct taxes) - undermines the real application of the...

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...

This technical paper estimates the deductions on tax credits in Brazil for health care during 2003 and 2006. Subsidies for private health insurance are the focus of this study. It seems to be a contradiction between the redistribution model in the Constitution and the level of public spending on...

Portuguese Abstract: Este Artigo está dividido em duas partes: a primeira explora os fundamentos para concessão de incentivos fiscais em Angola e analisa a natureza fragmentária dos benefícios fiscais no Direito Angolano. Particularmente relevante, são os incentivos fiscais estabelecidos...

The Brazilian tax system places undue emphasis on indirect taxes - which comprise over 51% of its gross tax burden. The country's insistence on taxes on goods and services (indirect taxes) - to the detriment of taxes on income and property (direct taxes) - undermines the real application of the...