This paper calculates indexes for the funding levels of municipal retirement systems in Brazil using actuarial valuations and budget reports aiming to test hypotheses regarding the reasons which have driven underfunding in the past years notwithstanding the 1998 and 2003 reforms and the greater...

The article analyzes the spatial pattern of public spending in several federative and regional scales. Theoretical considerations show gaps and common concepts to the relationship between federalism and territory. The empirical analysis shows an asymmetric pattern, with small and large...

In the tax literature, the tax effort index for any country is usually measured by the ratio of the actual tax ratio to the predicted ratio. This reflects mainly the variance in the taxable capacity of a country. A high value of tax effort index indicates that a particular country is collecting...

This paper aims to subsidize the current debate on tax reform, showing how the theoretical assumptions that supported the current model of income taxation in Brazil are undergoing a significant international revision, both as a consequence of the increasing inequality and the maturation of the...

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...

The public policies on mass transit and other economic policies have been unable to avoid increasing mass transit costs and urban bus fares, which places a burden on a majority of the population depending on public transit. This study analyzes the variations in urban bus fares and households...

Technological progress enables the simplification of procedures in all areas of knowledge, science, technology and innovation and in this context it is necessary to modernize the National Tax System, the responsibility of the Federal Government has an obligation to present Brazilian society a...

Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is highly unequal vis-à-vis their demands of public services. Given conurbation processes and intense urbanization in the second half of the past century, some municipalities...

This study aims to revisit the issue of the sustainability of public indebtedness in Brazil, investigating the evolution of gross debt of public sector, the relationship between its liabilities and assets of the public sector, the future implications of gross debt to net debt and to make...

This study aims to examine the sustainability of the Brazilian public indebtedness using different approaches. Based on the analysis of the conditioning factors of net debt of the public sector (DLSP) in the period 2002-2014, there seems to be a change in fiscal regime between 2011 and 2014...