The relevance of this study stems from the exploration of potential approaches to the management of higher education institutions in the context of the ongoing digitalisation and informatisation trends shaping contemporary society. The study aimed to develop an approach for structuring the...

The relevance of this study stems from the exploration of potential approaches to the management of higher education institutions in the context of the ongoing digitalisation and informatisation trends shaping contemporary society. The study aimed to develop an approach for structuring the...

This paper analyses two tax reform bills that are being discussed at the Brazilian National Congress, by comparing them and pointing their advantages and drawbacks. Moreover, the paper provides four empirical contributions to the debate: i) neutral rate estimates for the new Goods and Services...

Publicly provided education is both an important public expenditure and a relevant in-kind transfer, often to the poorest households. This paper compares three methods to value education services and their distributive impact. The methods are: i) The first method is cost of provision, according...

This paper analyses two tax reform bills that are being discussed at the Brazilian National Congress, by comparing them and pointing their advantages and drawbacks. Moreover, the paper provides four empirical contributions to the debate: i) neutral rate estimates for the new Goods and Services...

Publicly provided education is both an important public expenditure and a relevant in-kind transfer, often to the poorest households. This paper compares three methods to value education services and their distributive impact. The methods are: i) The first method is cost of provision, according...