This paper presents a tax reform proposal on consumption in Brazil. The basic idea is to add several taxes in a single Value Added Tax (VAT). Unlike the other proposals, which suggest a strategy automatically encompassing all federated entities, our study suggests a dual and modular reform based...

This study had the objective of evaluating the impact of the Broadband Program in Schools (PBLE) on the educational quality of schools. For this, two indicators were used: Basic Education Development Index (Ideb) and the average of the National High School Exam (Enem). Adopting...

We use data from the period 2009-15 to estimate the impact of the public policy aiming to decrease the taxes paid by companies over their payroll. The objective of this program, so called Less Taxes on the Payroll ("Desoneração da Folha de Pagamento"), was to burst the employment in the firms...

We investigate the effects of the Profrota Pesqueira Program, created in 2004, on the performance of labor market indicators of municipalities with port fishing terminals. Specifically, we measure the effects on the formal employment and earnings. To do so, we combine employment information from...

The purpose of this study is to evaluate the impact of the One Computer Per Student Program (Prouca), from the National Education Development Fund (FNDE), performance in the Brazil Test (Prova Brasil) and the National High School Examination (ENEM), both at school level, using the...

<title>A<sc>bstract</sc> </title> This article analyses a Stackelberg differential game in which households' labour supply and fertility decisions are taken assuming husbands as leaders and wives as followers. The model solution yields the optimal number of children and labour supply of male and female. In equilibrium...

This article considers an alternative methodology nested on super exogeneity tests to verify the occurrence of Ricardian quivalence. The advantage of this new procedure is based on the intuitive appeal and the statistical procedure, more appropriated than the econometric techniques previously...