Many heterodox strands of thought share both a concern with the study of different phases or growth regimes in the history of capitalism and the use of formal short-run models as an analytical tool. This text suggests that: (1) this strategy is potentially misleading; (2) that the stock-flow...

Esse artigo apresenta uma metodologia simplificada de estimação da carga tributária brasileira em níveis trimestrais, detalha os problemas práticos enfrentados na implementação dessa última (por volta de dezembro de 2006) e, por fim, apresenta (e discute brevemente) as estimativas da...

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...

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...

This paper argues that modified versions of the so-called “New Cambridge” approach to macroeconomic modeling are both quite useful for modeling real capitalist economies in historical time and perfectly compatible with the “vision” underlying modern Post-Keynesian stock-flow consistent...

How does Brazilian private investment respond to increases in the gross tax burden? An econometric investigation. This article aims to offer three contributions to the debate on the recent performance of the Brazilian economy. First, it presents approximate quarterly figures for the Brazilian...