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...

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...

In this study we document trends in the allocation of time by gender in Brazil. In particular, we analyze trends in market work hours, home work hours (household chores), commute and leisure times in Brazil along 2001-2015. Analysis is made by gender and is based on the National Household Survey...

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...