This paper presents the results of a research conducted to measure the importance of the oil and gas complex in the Brazilian economy and in its states. Initially, the efforts were concentrated in the construction of an interregional input-output system for the 27 states of the Brazilian economy...

This study seeks to examine specifically the extent to which the benefit has affected the allocation of time between school and work by children and adolescents. The study takes into account that, in Brazil, it is possible and likely to combine study and work, since the vast majority of schools...

This paper focuses on the changes in income and activity sectors on the economically active rural population (EAP) between 1996 and 2006. Besides a brief introduction, its divide into more tree parts. The first part analyzes the changes in income and activity sectors based on the National...

The employer`s payroll contribution for pension system relief has been one of the most important topic on the debate about social security. Some advocates that the traditional source of funds for pension system tends to undergo a process of erosion.And there are critics, who argue that there is...

This text argues for higher Personal Income Tax levels. We show that, for all countries for which tax information is available, Brazil is the one in which Personal Income Tax collection as a percentage of the gross tax burden is the lowest. Personal Income Taxes account for about 6% of the Gross...

Brazil has always been known as a country marked by inequality. Whether of opportunities, income or property, this inequality is manifest in all stages of wealth accumulation. Within this dire landscape, the country has always stood alongside much poorer nations, while countries with similar...

The purpose of this paper is to clarify the debate around the importance of fiscal justice in the promotion of equity and possible pathways to achieve it. To that end, the study included an analysis of the Brazilian tax system and of the existing literature on its distributive role and its...

The main objective of this study is the determination of the indirect tax burden which is applied to Brazilian health sector. This requires the estimation of tax incidence over household expenses, as well of those made by public sector, which includes medical institutions and hospitals....

This paper examines the evolution of the redistributive role of the State in Brazil at the beginning of the 21st century. For this purpose, we compute the marginal effects of the cash transfers, taxes, and in-kind benefits on inequality using the Lerman-Yitzhaki progressivity index. Our main...

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...