Showing 1 - 10 of 45
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...
Persistent link: https://www.econbiz.de/10003916595
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...
Persistent link: https://www.econbiz.de/10009230242
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...
Persistent link: https://www.econbiz.de/10009268738
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...
Persistent link: https://www.econbiz.de/10009727426
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...
Persistent link: https://www.econbiz.de/10011844407
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...
Persistent link: https://www.econbiz.de/10010517168
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...
Persistent link: https://www.econbiz.de/10011664208
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...
Persistent link: https://www.econbiz.de/10011772683
This article estimates the stance of fiscal policy using the framework of conditional forecasting to evaluate the stance in Brazil since 1997. This indicator is measured as the deviation of forecast of the output gap conditional to the observed values and steady-state values of the instruments...
Persistent link: https://www.econbiz.de/10003850685
This paper measures the public expenditure macroeconomic impacts (public consumption and public investment) in the more important Latin American economies by cointegrated autoregressive vectors. In the long run, public investments affect positively output and private consumption, although it has...
Persistent link: https://www.econbiz.de/10003916563