Brazil has become a good example of public policies aimed at combating poverty and fostering rural development, or, in other words, promoting family farming. The country has even 'exported' some of its policies, notably the Programa Bolsa Família and the Programa de Aquisição de Alimentos...

"Fortunately, both poverty and extreme poverty have shown a significant decrease in Brazil. According to data from the National Household Sample Survey (Pesquisa Nacional por Amostra de Domicílios - PNAD), poverty dropped over 20 per cent between 2004 and 2013, to about 9 per cent of 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...

This paper aims at contributing to the debate on the socioeconomic (and constitutional) relevance of the changes in the distribution of oil royalties prescribed at the Law 12.734/2012, whose effects are currently suspended by an injunction granted by the Supreme Court. The research shows that...

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...

Brazil federal tax policy changed course since 2007, when it was heavily activated to stimulate economic activity in a broad sense including job creation. A key policy instrument in this period was a tax on manufacturing products known as IPI (Imposto sobre produtos industrializados), whose tax...

This paper analyses the nature of the household’s expenditure with medical care, in special, with health plans - during the appearance of a comprehensive coverage offering by Sistema Único de Saúde (SUS). In other words, readin g the database of the Family Budget Survey (Pesquisa de...

The expenditure with foods of the Brazilian families have been affected by the alterations in the income and its distribution, the relative prices of the goods and by other structural transformations occurred in the Brazilian society, among which can be cited those associates with the...