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...

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...

This paper presents a new methodology for hierarchical spatial clustering of contiguous polygons, based on a geographic coordinate system. The proposed algorithm is built upon a modification of traditional hierarchical clustering algorithm, commonly used in the multivariate analysis literature....

This paper studies a methodology for hierarchical spatial clustering of contiguous and homogeneous polygons, based on a set of binary variables. The proposed algorithm is built upon a modification of traditional agglomerative hierarchical clustering algorithm, commonly used in the multivariate...

This paper developed and applied the Stochastic Frontier Geographically Weighted (SFGW) to access the tax efficiency of the Brazilian states. The estimated coefficients obtained by this method were close to those from the traditional Stochastic Frontier estimation allowing, however, the...

This paper presents a discussion on several econometric models for estimating parametric models in the presence of spatial dependence with cross-section data. Initially, we cover models for spatial dependence with spatial lags of the response variable and spatial lags of the residues, and...

In this paper, by using cross-section regression analysis, we studied the economic and human development factors affecting the diffusion of the broadband internet access at the level of municipalities in Brazil. As economic development indicators we used the GDP per capita, GDP and how it is...

Using demand and supply simultaneous equations, including endogenous variables, it was analyzed the possible economic impact on the GDP and GDP per capita, resulted of the increase in the broadband internet access diffusion in Brazil. Broadband penetration, GDP, GDP per capita and population...