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 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...

Flexibilisation and complexification of working places, due to the information technologies, requires an holistic approach to the labour reality, in an integrative and wide perspective of different scenarios and operational contexts. Such new changes implies the development of new personal and...

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...

This study investigates the pattern of overeducation among Brazilian graduates between 1980 and 2010. Making use of information from the last four population censuses, estimates show that changes in workers' demographic characteristics and shifts in the workers' distribution across fields of...

This article aims to investigate the evolution of the employment of Ph.D. holders in the Brazilian private sector between 2010 and 2021. The study is based on microdata on formal employment from the Annual Social Information Report (Rais), and it presents descriptive statistics regarding...

This study investigates the pattern of overeducation among Brazilian graduates between 1980 and 2010. Making use of information from the last four population censuses, estimates show that changes in workers’ demographic characteristics and shifts in the workers’ distribution across fields of...

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...

This article aims to investigate the evolution of the employment of Ph.D. holders in the Brazilian private sector between 2010 and 2021. The study is based on microdata on formal employment from the Annual Social Information Report (Rais), and it presents descriptive statistics regarding...

The General Theory of Employment, Interest and Money by John Maynard Keynes led up to three cross-shaped graphical interpretations: the IS-LM model, the 45º model and the Z-D model. The first one was originated from Hicks (1937) well-known paper, despite the differences between his original...