In this study we calculate the optimal commodity tax structure for Brazil. The micro-simulations are based on a complete demand system estimated with a flexible functional form [Almost Ideal Demand System, by Deaton and Muellbauer (1980)]. The data source is a 1995/96 national household budget...

In this study we calculate the optimal commodity tax structure for Brazil. The micro-simulations are based on a complete demand system estimated with a flexible functional form [Almost Ideal Demand System, by Deaton and Muellbauer (1980)]. The data source is a 1995/96 national household budget...

Commodity taxes play an important role in Brazil and raise around 60% of the total tax revenue. This heavy reliance renders commodity taxation one of the main tools available to the government for collecting revenue and securing redistribution. In fact, Brazilian income inequity is one of the...

The empirical evidence related to the public-private wage gap in Brazil indicates that workers from the Brazilian public sector earn, on average, higher wages than the private sector ones. This paper surveys three literatures related to this topic. First, it surveys the main studies related to...

We examine how position in the life course, time availability, relative resources within a family, and compensatory response (gender display) determined gender inequalities in reproductive work among Brazilian couples in 2019 using panel data from the Brazilian National Household Continuous...

This study analyses the impact of the conditional cash transfer programme, Programa Bolsa Família, on the occupational composition of the Brazilian labour market. The methodology relies on a discontinuity in the programme eligibility rule regarding children's age to attain the identification of...

This study investigates the wage gap between the public and private sectors in Brazil. The analysis is carried out with 2009 microdata from the Pesquisa Nacional por Amostra de Domicílios (PNAD) and it takes account its complex sample design. The main contribution of this study is the...

This study analyses the impact of Bolsa Família (a Brazilian conditional cash transfer programme) in the allocation of labour inputs regarding formal and informal activities. The methodology relies on a discontinuity in the programme eligibility rule regarding children's age to attain the...

This study investigates the impact of the extensions of labour rights (as foreseen in Constitutional Amendment 72 of 2 April 2013) over the formalisation, working hours and wages of Brazilian domestic workers. We also aim to identify whether this new legislation has resulted in the shift of...

The main objective of passive employment policies is to guarantee a certain level of consumption and well-being for workers who lose their jobs. These policies also aim to assist the unemployed in searching for a new job and to improve the matching between employers and workers to generate...