The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as...

The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as...

This study investigates the effects of changes in firms' performance on wages across occupations from the extractive and transformation sectors of the Brazilian economy, from 2007 to 2013. We rely on a matching panel data of occupations and industries using data from a Brazilian Administrative...

This work is divided into two complementary parts. In the first part, we develop a partial equilibrium model, through which it is possible to analyze the influence of tariff modicity and the illegal occupation of poles on four agents: energy distributors, telecommunications operators, and energy...

Portuguese Abstract: Os segredos de negócio são uma matéria que não tem recebido uma atenção proporcional à sua importância económica. Este artigo visa fazer uma descrição breve do regime português do segredos de negócio. Assim, começa por apresentar algumas razões para a...

This study investigates the effects of changes in firms' performance on wages across occupations from the extractive and transformation sectors of the Brazilian economy, from 2007 to 2013. We rely on a matching panel data of occupations and industries using data from a Brazilian Administrative...

Uma empresa monopolista de bens duráveis pode, eventualmente, descer o preço dos seus produtos para atender à capacidade de pagamento dos consumidores de menor nível de rendimento. Alternativamente, pode optar pela forma de aluguer do durável que produz, evitando a descida dos preços em...

This work is divided into two complementary parts. In the first part, we develop a partial equilibrium model, through which it is possible to analyze the influence of tariff modicity and the illegal occupation of poles on four agents: energy distributors, telecommunications operators, and energy...

This article aims to estimate the dynamic factor model for prediction tax receipts in Brazil using monthly data for the period 2001-2013. The factorial model allows to reduce the dimensionality of the high number of taxes taking into account the information contained in the existing...

This article presents a linear econometric model with variable coefficients for the analysis of the quarterly dynamics of the Brazilian gross tax burden in the 1995-2008 years.The choice of this particular model was motivated by the constant changes made in the Brazilian tax system during these...