Showing 1 - 10 of 62
This study aims to verify the effect of the download data transmission rate on the degree of satisfaction of consumers of fixed broadband internet access, evaluating whether this relationship is adequately explained by the three characteristics which, according to prospect theory (Kahneman e...
Persistent link: https://www.econbiz.de/10013440346
Persistent link: https://www.econbiz.de/10001606950
This discussion paper presents a comparative analysis of the market structure and charging of the main public services charged, considering some tariff charging parameters raised for each of them. The services considered in the analysis are sanitation, waste, transport, energy and telephony...
Persistent link: https://www.econbiz.de/10014500799
The aim of this article is to estimate a Bayesian factorial dynamic model for the analysis and forecasting of the Brazilian tax burden (BTB) using monthly data from 1996 to 2007. Twenty taxes are responsible for about 80% of the BTB, each of which with a distinct seasonal pattern The factorial...
Persistent link: https://www.econbiz.de/10003922477
This article analyses the evolution and the composition of gross aggregate tax burden and government transfers in Brazil and their relationships with equity and income distribution for the period 1995-2008. Along this period, gross aggregate tax burden grew considerably motivated by the...
Persistent link: https://www.econbiz.de/10003923212
This work analyses the evolution of the tributary structure and the constitution and organisation of the Brazilian revenue system in the long period from 1889 to 2009. It aims to identify, on one hand, the functions attributed to fiscal policy and to taxation, as well as how these State`s...
Persistent link: https://www.econbiz.de/10003929864
This article evaluates the main effects for the Brazilian economy from the creation of a free trade zone among the BRICS economies. A welfare analysis suggests the Chinese economy to be the closest - in comparison to the remaining BRICS - to the definition of a natural trade partner for Brazil....
Persistent link: https://www.econbiz.de/10010230377
In this paper we investigate the macroeconomic and welfare effects of recent proposals to reduce the tax burden on the production sector in Brazil. We evaluate two specific policy measures: a) the replacement of social security taxes with a consumption tax; and b) the provision of tax incentives...
Persistent link: https://www.econbiz.de/10003842478
The goal of this article is to model the desagregated series of taxes in Brazil. We use monthly data of a sample of taxes in charge for 80% of the Brazilian gross tax burden in the 1995-2010 years. For estimate the model we employ a Dynamic Linear Model (DLM) with variable parameter (WEST e...
Persistent link: https://www.econbiz.de/10009411292
This paper aims to contribute to the debate on the best way to reduce the tax burden on the production sector in Brazil, by simulating an overlapping generations model calibrated to the country's economy. Our focus is on the comparison of the macroeconomic and welfare impacts brought about by...
Persistent link: https://www.econbiz.de/10009230277