The European Employment Strategy has set the goal of raising the retirement age of workers in the EU through a strategy of "active ageing". Yet despite some progress over the last decade, empirical data show persistent diversity across EU member states. Institutional arrangements of social and...

This paper presents a critical assessment of income and profit taxation in Brazil. It discuss how tax cuts for capital income during the eighties and nineties, following mainstream policy recommendations, have constrained the redistributive role of the income tax. The analysis is based on...

This paper presents a critical assessment of income and profit taxation in Brazil. It discuss how tax cuts for capital income during the eighties and nineties, following mainstream policy recommendations, have constrained the redistributive role of the income tax. The analysis is based on...

The paper analyses the participation of Brazilian elderly in the labour market from 1977 to 1998. This analysis is different from traditional labour market analysis as the main focus is not with the pressure that elderly can put on the labour market. The objective is to look at their...