The text presents the estimative of insufficiency of the caloric availability and the expenditures with food of the families of the largest urban regions of the country. For this, the normative food baskets of CEPAL, which take care of the nutritional recommendations, especially that ones...

The perpetuation of profound socio-economic inequalities between the countryside and the city, inscribed in the differences between their respective quality of life indicators, allows us to state that rural and urban environments still have distinct social realities, despite territorial...

"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...

In 2009, the Brazilian public sector — actually, the Union: including states, municipalities and the Federal District — collected approximately 35 per cent of the gross domestic product (GDP) in taxes, and ‘gave back' around 15 per cent in pension and health benefits to the private sector...

This text has two objectives that complement each other. First, to investigate the behavior of social policy and its consequences. Then to assess whether Brazilians became more conservative, despite the progress seen in social actions. As a methodology, a descriptive analysis of data from...

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...

The main objective of this study is the determination of the indirect tax burden which is applied to Brazilian health sector. This requires the estimation of tax incidence over household expenses, as well of those made by public sector, which includes medical institutions and hospitals....

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...