The goal of this paper is to offer an alternative procedure to deflate the income values in Brazil. We base our proposed index on the National Consumer Price Index (INPC) calculated by the Brazilian Census Bureau (IBGE). However we make three adjustments: a) change in the date around which the...

Collectivities, that is, groups constituted by some procedure for making group decisions, can be agents. Collectivities can be moral agents if they can appreciate and act upon moral reasons. Collectivities thus can have obligations that are not simply the aggregate of pre-existing obligations of...