Showing 1 - 10 of 304
This work explores the role of the Brazilian inheritance system in the country's wealth inequality. Brazilian Civil Law has encouraged the transmission of inheritance to children due to the rule of forced heir. Data from household surveys show that the top 5% richest Brazilians have fewer...
Persistent link: https://www.econbiz.de/10014486105
The paper seeks to analyze the distribution of real estate assets among Brazilian families and IPTU-property tax-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income itself, despite the fact that IPTU boasts a dubious...
Persistent link: https://www.econbiz.de/10010330460
it taxes more heavily the most valued properties, thus having progressive distribution, because the tax reduction …
Persistent link: https://www.econbiz.de/10010330636
about the own municipal taxes strengthening, where the urban property tax would be the first point in the agenda, which …
Persistent link: https://www.econbiz.de/10012146746
The paper seeks to analyze the distribution of real estate assets among Brazilian families and IPTU-property tax-their main form of taxation. The text points out that real estate property usufruct is more concentrated than family income itself, despite the fact that IPTU boasts a dubious...
Persistent link: https://www.econbiz.de/10003891183
it taxes more heavily the most valued properties, thus having progressive distribution, because the tax reduction …
Persistent link: https://www.econbiz.de/10009561302
about the own municipal taxes strengthening, where the urban property tax would be the first point in the agenda, which …
Persistent link: https://www.econbiz.de/10011919423
This work explores the role of the Brazilian inheritance system in the country's wealth inequality. Brazilian Civil Law has encouraged the transmission of inheritance to children due to the rule of forced heir. Data from household surveys show that the top 5% richest Brazilians have fewer...
Persistent link: https://www.econbiz.de/10014232460
Schooling attendance improved significantly in Brazil, mainly for primary schooling. Attendance levels however are still deficient at secondary level; where dropout levels also worries policy makers. This paper aims to estimate the wage premium for secondary education attained by young workers...
Persistent link: https://www.econbiz.de/10014485988
This paper seeks to analyze labor earnings differences between workers with bachelor's degree and those with secondary education taking into account the heterogeneity across fields of study in the former group. Labor earnings differentials are decomposed to quantify the contribution of three...
Persistent link: https://www.econbiz.de/10014486169