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....

The Brazilian state is often viewed as inefficient and captured by economic interest groups and bureaucratic elites, leading to crony capitalism and clientelism. This has hindered the implementation of growth-inducing economic policies and contributed to a decline in productivity and economic...

Access to medicines in Brazil can be studied using different analytical approaches. One of these approaches is the household spending on medicines, whose weight over the income of the Brazilian families is widely known. The study aims to describe the spending on medicines of the Brazilian...

The issue of fiscal imbalance has become central to the current economic debate. A diagnostic Brazilian fiscal problem emphasizes that the rise in primary expenditure stems from "structural" factors, due to the growth of social security spending and social programs, resulting from the 1988...

The objective of this article is to describe and analyze some of the main characteristics related to the functioning and organizational structures of two governmental research institutions, the CPB Netherlands Bureau for Economic Policy Analysis (CPB) and the Korea Development Institute (KDI),...

This article focuses on current aspects of the public servants` pension system in Brazil, dialoguing with the legislative proposal (PL no 1.992/2007) which aims to introduce a complementary pillar in the civil servants pension system. The proposal is been considered in Congress and will allow...

This paper focuses on the changes in income and activity sectors on the economically active rural population (EAP) between 1996 and 2006. Besides a brief introduction, its divide into more tree parts. The first part analyzes the changes in income and activity sectors based on the National...

The employer`s payroll contribution for pension system relief has been one of the most important topic on the debate about social security. Some advocates that the traditional source of funds for pension system tends to undergo a process of erosion.And there are critics, who argue that there is...

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...

The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as...