Uma contribuição à teoria das contribuições

A insuficiente definição conceitual das contribuições, seja a nível constitucional, seja a nível do Código Tributário Nacional, tem possibilitado a instituição de contribuições especiais pela União Federal sem quase nenhum parâmetro de controle, exceto pelas exigências de afetação do produto da arrecadação a uma finalidade específica (social, econômica ou profissional) e de referibilidade dos benefícios ao grupo de contribuintes. Ocorre que o primeiro requisito (da afetação) é de dificílimo controle e tem sido pouco observado, enquanto que o segundo (da referibilidade) é um conceito ainda muito aberto e sujeito a uma interpretação elástica pelos tribunais, que tem reconhecido a sua existência mesmo nos casos em que a atuação estatal não se refere direta e imediatamente ao grupo de contribuintes. Isso, na prática, abriu à União Federal um campo de incidência quase ilimitado a explorar por meio da criação de contribuições que muitas vezes não passam de meros impostos com destinação especial, agravando os problemas de escalada da carga tributária, concentração das receitas tributárias na União Federal, crescente dependência de Estados e Municípios de transferências federais e perda da racionalidade do já precário Sistema Tributário Nacional. Em vista disso, o presente trabalho visa contribuir para o desenvolvimento da teoria das contribuições, identificando novos parâmetros jurídicos para a sua classificação, estruturação e controle. Por meio desses aportes teóricos, busca-se também conferir maior racionalidade e coerência ao Sistema Tributário Nacional, o que de maneira indireta também tende a contribuir para o desenvolvimento institucional do País.

An Economic Analysis of Texas Shrimp Season Closures

Management of the Texas penaeid shrimp fishery is aimed at increasing revenue from brown shrimp, Penaeus aztecus, landings and decreasing the level of discards. Since 1960 Texas has closed its territorial sea for 45-60 days during peak migration of brown shrimp to the Gulf of Mexico. In 1981 the closure was extended to 200 miles to include the U.S. Exclusive Economic Zone. Simulation modeling is used in this paper to estimate the changes in landings, revenue, costs, and economic rent attributable to the Texas closure. Four additional analyses were conducted to estimate the effects of closing the Gulf 1- to 4-fathom zone for 45 and 60 days, with and without effort redirected to inshore waters. Distributional impacts are analyzed in terms of costs, revenues, and rents, by vessel class, shrimp species, vessel owner, and crew.

O Estado como investidor institucional: a disciplina jurídica de uma atuação estatal não interventiva na economia

Em um contexto de demandas sociais tendencialmente crescentes, uma das alternativas para o aumento da arrecadação de receitas pelo Estado reside no manejo de aplicações financeiras. Os investimentos financeiros estatais, a rigor, já acontecem, mas nem sempre o objetivo claro e explícito de obtenção de resultados financeiramente interessantes e, eventualmente ou mesmo por isso , sob gestão economicamente ineficiente. Às vezes, até se enxerga o foco na obtenção de rendimentos relevantes na ação estatal, mas sem uma disciplina específica, o que pode abrir espaço a uma gestão de ativos desqualificada ou mesmo fraudulenta, com sérios prejuízos aos cofres públicos e, em situações extremas, ampliação ainda maior das despesas públicas. O objetivo desta tese, portanto, é reconhecer que nem sempre o Estado atua na economia com propósito interventivo e que, na qualidade de investidor institucional vale dizer, de ente que tem o dever de proceder aos investimentos e às aplicações financeiras que digam com as melhores práticas de administração dos ativos públicos , precisa atuar sob o jugo de normas jurídicas claras, que permitam ao Estado ampliar suas receitas dentro de limites razoáveis de exposição a risco financeiro e disponibilizem aos órgãos de fiscalização e controle da Administração Pública as ferramentas necessárias para, também quanto a esse aspecto, aferir a eficiência da ação estatal. Para tanto, têm-se como pressupostos o anacronismo da resistência cultural às aplicações financeiras dos entes da Administração Pública e a noção de que quaisquer ferramentas de obtenção de receitas pelo Estado estão sujeitas a algum grau de risco. Com base nas bem-sucedidas experiências nacionais e internacionais, será possível concluir, ao final, que é admissível, do ponto de vista constitucional e legal, a ação do Estado como investidor nos mercados financeiro e de capitais e que é viável a formulação de parâmetros gerais para a disciplina jurídica do Estado investidor.

Processos de integração municipal:o papel dos parlamentos metropolitanos na associação de interesses locais

Durante muito tempo, os membros das câmaras de vereadores brasileiras tiveram suas atuações políticas limitadas à circunscrição territorial dos seus respectivos municípios. Isso se deve muito à forma de organização e à outorga de competências conferidas aosentes federativos. O modelo de federação criado no Brasil apresenta peculiaridades em relação a outros modelos existentes no mundo. Uma das mais evidentes é o reconhecimento constitucional dos municípios como ente integrante de sua estrutura, dotando-os de autonomia em relação aos Estados-membros e à União, bem como conferidas atribuições políticas e administrativas próprias. Esse status transformou consideravelmente o papel das municipalidades brasileiras após o advento da Constituição de 1988. Mas, infelizmente, a forma de distribuição dos recursos públicos do país concentra grande parte das receitas nos entes federativos de maior dimensão, em especial da União. Essa desproporcionalidade impede que as municipalidades exerçam, de forma plena, todas as missões que lhes foram outorgadas. Em consequência,eles sentem o peso das várias incumbências a serem desenvolvidas, sem que possuam as verbas suficientes para isso. Uma das soluções para minimizar essa situação está na iniciativa dese integrarem a outros entes para que, de forma conjunta, concretizem as políticas públicas necessárias à população. Atualmente, verifica-se que muitos problemas existentes nos municípios são comuns a todos que estejam situados em determinada região. Esse fenômeno ocorre principalmente quando a expansão urbana gerou as conurbações, interligando os municípios de uma forma tal que acabam compartilhando, os anseios e mazelas. Prevendo essa situação, o constituinte brasileiro de 1988 outorgouaos Estados-membros a prerrogativa de instituir as regiões metropolitanas e outras formas de unidade territorial urbana.Possibilitou, comoisso, a criação de uma organização administrativa que pudesse desenvolverações estatais de dimensão regional, conjugando os esforços dos entes federativos envolvidos para a consecução do bem comum. Aproveitando a existência dessas regionalidades administrativas, surgiunas câmaras de vereadores o anseio de ampliar seu campo de atuação para levar à discussão regional os temas inerentes a todos os municípios que as integram.Assim, criaram-se em algumas partes do país, os parlamentos metropolitanos.Consistem em um fórum de discussão e atuação integrada das edilidades municipais inseridas nessas unidades territoriais urbanas. A presente pesquisa tem como objeto central analisar a formação e atuação desses parlamentos, bem como os resultados já alcançados por alguns, além de sugerir propostas que venham fortalecer o seu papel. Essas instituições podem contribuir consideravelmente para o aperfeiçoamento da denominada governança interfederativa das regiões metropolitanas, nos termos que são propostos pelo Estatuto das Metrópoles (Lei Federal n. 13.089/15). Trata-sede um vetor de colaboração e associação entre os entes e órgãos de poder integrantes da região metropolitana, em busca de concretizar as funções públicas de interesse comumem prol da população nela inserida.

Linking climate change, rice yield, and migration: the Philippine experience

This study tests the hypothesis that climate change, through its rice productivity impacts, induces out-migration in the Philippines. Results show that climate change effects such as increasing night time temperature and extreme rainfall pattern, by way of reduction in rice yield and farm revenues, significantly increases the number of Overseas Filipino Workers. Findings also show that overseas migration of female workers is more sensitive to climate and rice productivity changes compared to male overseas migration. However, unlike overseas migration, the reduction in yield and farm revenues act as a constraint to domestic migration.

An integrated biogeographic assessment of reef fish populations and fisheries in Dry Tortugas: Effects of No-take Reserves

The Tortugas Integrated Biogeographic Assessment presents a unique analysis of demographic changes in living resource populations, as well as societal and socioeconomic benefits that resulted from the Tortugas Ecological Reserves during the first five years after their implementation. In 2001, state and federal agencies established two no-take reserves within the region as part of the Florida Keys National Marine Sanctuary. The northern reserve (Tortugas Ecological Reserve North) was established adjacent to the Dry Tortugas National Park, which was first declared a national monument in 1935. The reserves were designed to protect a healthy coral reef ecosystem that supports diverse faunal assemblages and fisheries, serves as important spawning grounds for groupers and snappers, and includes essential feeding and breeding habitats for seabirds. The unique ecological qualities of the Tortugas region were recognized as far back as 1850, and it remains an important ecosystem and research area today. The two main goals of the Tortugas Ecological Reserve Integrated Ecological Assessment were: 1) to determine if demographic changes such as increases in abundance, average size and spawning potential of exploited populations occurred in the Tortugas region after reserve implementation; and 2) whether short-term economic losses occurred to fishers displaced by the reserve. This project utilized a biogeographic approach in which information on the physical features (i.e., habitat) and oceanographic patterns were first used to determine the spatial distribution of selected fish populations within and outside the Tortugas Ecological Reserve. Before-and-after reserve implementation comparisons of selected fish populations were then conducted to determine if demographic changes occurred in reef fish assemblages. These comparisons were done for the Tortugas region and also for a subset of available habitats within the Tortugas Ecological Reserve Study Area. Social and economic impacts of the reserves were determined through: 1) analyses of commercial landings and revenues from fishers, operating in the Tortugas region before and after reserve implementation and 2) surveys of recreational tour guides. Analyses of the commercial landings and revenues excluded areas inside Dry Tortugas National Park because commercial fishing has been prohibited within park boundaries since 1992. Key findings and outcomes of this integrated ecological assessment are organized by chapter and listed below.

Exploring the financial consequences of the servitization of manufacturing

Commentators suggest that to survive in developed economies manufacturing firms have to move up the value chain, innovating and creating ever more sophisticated products and services, so they do not have to compete on the basis of cost. While this strategy is proving increasingly popular with policy makers and academics there is limited empirical evidence to explore the extent to which it is being adopted in practice. And if so, what the impact of this servitization of manufacturing might be. This paper seeks to fill a gap in the literature by presenting empirical evidence on the range and extent of servitization. Data are drawn from the OSIRIS database on 10,028 firms incorporated in 25 different countries. The paper presents an analysis of these data which suggests that: [i] manufacturing firms in developed economies are adopting a range of servitization strategies-12 separate approaches to servitization are identified; [ii] these 12 categories can be used to extend the traditional three options for servitization-product oriented Product-Service Systems, use oriented Product-Service Systems and result oriented Product-Service Systems, by adding two new categories "integration oriented Product-Service Systems" and "service oriented Product-Service Systems"; [iii] while the manufacturing firms that have servitized are larger than traditional manufacturing firms in terms of sales revenues, at the aggregate level they also generate lower profits as a % of sales; [iv] these findings are moderated by firm size (measured in terms of numbers of employees). In smaller firms servitization appears to pay off while in larger firms it proves more problematic; and [v] there are some hidden risks associated with servitization-the sample contains a greater proportion of bankrupt servitized firms than would be expected. © Springer Science + Business Media, LLC 2009.

Integrated cage-cum-pond culture systems with high valued climbing perch (Anabas testudineus) in cages and low-valued carps in open ponds

An on-farm trial was conducted over 150 days to determine appropriate stocking ratio, growth and production of climbing perch (Anabas testudineus) in cages and carps in open water of ponds in eighteen farmers' ponds from Haluaghat Upazila at Mymensingh district of Bangladesh. One or two 1 m super(3) cage was suspended in each of 12 earthen ponds and other 6 ponds served as control without cages. Climbing perch of 2-3 g in size were stocked in cages while fingerlings of silver carp (Hypophthalmicthys molitrix), catla (Catla catla), rohu (Labeo rohita), mirgal (Cirhinus cirrhosus), rajputi (Puntius sarana) and common carp (Cyprinus carpio) were stocked at 1 fish/m super(2) with a species ratio of 5:4:4:4:2:1 in open water of all ponds to give cage to open-pond fish ratios of 1:1 (T sub(1:1)) and 2:1 (T sub(2:1)) and 0:1 (T sub(0:1)) as three treatments with six replicates each. Survival of climbing perch was higher in T sub(1:1) (61.67%) than that of T sub(2:1) (29.5%) and was significantly different (p>0.05) between the treatments. Stocking of small size climbing perch fry increased the mortality rate in cages. The net yields of Thai koi were 0.13±0.01 (t/ha) and 0.10±0.01 (t/ha) in treatments T sub(1:1) and T sub(2:1), respectively and both were significantly different (p>0.05). Survival of-open-pond carps was high, ranging from 50 to 91.67% with significantly lower in T sub(0:1) than that of T sub(1:1) and T sub(2:1) treatment. Net and gross yield of each carp species were significantly higher in the T sub(1:1) and T sub(2:1) treatment than that in T sub(0:1) treatment. Net revenues were positive but low in all treatments. Therefore, bigger size climbing perch with lower stocking ratio (T sub(1:1)) is suitable for integrated cage-pond culture of climbing perch and carps. However, more on-farm trials in different ecosystem with scientific interventions are necessary to develop the technology for further dissemination among the rural farmers.

Insula and striatum mediate the default bias.

Humans are creatures of routine and habit. When faced with situations in which a default option is available, people show a consistent tendency to stick with the default. Why this occurs is unclear. To elucidate its neural basis, we used a novel gambling task in conjunction with functional magnetic resonance imaging. Behavioral results revealed that participants were more likely to choose the default card and felt enhanced emotional responses to outcomes after making the decision to switch. We show that increased tendency to switch away from the default during the decision phase was associated with decreased activity in the anterior insula; activation in this same area in reaction to "switching away from the default and losing" was positively related with experienced frustration. In contrast, decisions to choose the default engaged the ventral striatum, the same reward area as seen in winning. Our findings highlight aversive processes in the insula as underlying the default bias and suggest that choosing the default may be rewarding in itself.

A genetically mediated bias in decision making driven by failure of amygdala control.

Genetic variation at the serotonin transporter-linked polymorphic region (5-HTTLPR) is associated with altered amygdala reactivity and lack of prefrontal regulatory control. Similar regions mediate decision-making biases driven by contextual cues and ambiguity, for example the "framing effect." We hypothesized that individuals hemozygous for the short (s) allele at the 5-HTTLPR would be more susceptible to framing. Participants, selected as homozygous for either the long (la) or s allele, performed a decision-making task where they made choices between receiving an amount of money for certain and taking a gamble. A strong bias was evident toward choosing the certain option when the option was phrased in terms of gains and toward gambling when the decision was phrased in terms of losses (the frame effect). Critically, this bias was significantly greater in the ss group compared with the lala group. In simultaneously acquired functional magnetic resonance imaging data, the ss group showed greater amygdala during choices made in accord, compared with those made counter to the frame, an effect not seen in the lala group. These differences were also mirrored by differences in anterior cingulate-amygdala coupling between the genotype groups during decision making. Specifically, lala participants showed increased coupling during choices made counter to, relative to those made in accord with, the frame, with no such effect evident in ss participants. These data suggest that genetically mediated differences in prefrontal-amygdala interactions underpin interindividual differences in economic decision making.

Blocking central opiate function modulates hedonic impact and anterior cingulate response to rewards and losses.

Reward processing is linked to specific neuromodulatory systems with a dopaminergic contribution to reward learning and motivational drive being well established. Neuromodulatory influences on hedonic responses to actual receipt of reward, or punishment, referred to as experienced utility are less well characterized, although a link to the endogenous opioid system is suggested. Here, in a combined functional magnetic resonance imaging-psychopharmacological investigation, we used naloxone to block central opioid function while subjects performed a gambling task associated with rewards and losses of different magnitudes, in which the mean expected value was always zero. A graded influence of naloxone on reward outcome was evident in an attenuation of pleasure ratings for larger reward outcomes, an effect mirrored in attenuation of brain activity to increasing reward magnitude in rostral anterior cingulate cortex. A more striking effect was seen for losses such that under naloxone all levels of negative outcome were rated as more unpleasant. This hedonic effect was associated with enhanced activity in anterior insula and caudal anterior cingulate cortex, areas implicated in aversive processing. Our data indicate that a central opioid system contributes to both reward and loss processing in humans and directly modulates the hedonic experience of outcomes.

Cortical substrates for exploratory decisions in humans.

Decision making in an uncertain environment poses a conflict between the opposing demands of gathering and exploiting information. In a classic illustration of this 'exploration-exploitation' dilemma, a gambler choosing between multiple slot machines balances the desire to select what seems, on the basis of accumulated experience, the richest option, against the desire to choose a less familiar option that might turn out more advantageous (and thereby provide information for improving future decisions). Far from representing idle curiosity, such exploration is often critical for organisms to discover how best to harvest resources such as food and water. In appetitive choice, substantial experimental evidence, underpinned by computational reinforcement learning (RL) theory, indicates that a dopaminergic, striatal and medial prefrontal network mediates learning to exploit. In contrast, although exploration has been well studied from both theoretical and ethological perspectives, its neural substrates are much less clear. Here we show, in a gambling task, that human subjects' choices can be characterized by a computationally well-regarded strategy for addressing the explore/exploit dilemma. Furthermore, using this characterization to classify decisions as exploratory or exploitative, we employ functional magnetic resonance imaging to show that the frontopolar cortex and intraparietal sulcus are preferentially active during exploratory decisions. In contrast, regions of striatum and ventromedial prefrontal cortex exhibit activity characteristic of an involvement in value-based exploitative decision making. The results suggest a model of action selection under uncertainty that involves switching between exploratory and exploitative behavioural modes, and provide a computationally precise characterization of the contribution of key decision-related brain systems to each of these functions.

从赌博游戏中的损失厌恶行为看情感预测与体验在决策中的作用

In Kermer, Driver-Linn, Wilson and Gilbert’s (2006) study on affective forecast, they found that people have a tendency to overestimate affective reactions in gains and losses, and people expect losses to have greater hedonic impact than gains of equal magnitude. Because of thus affective forecasting error, people prefer to irrationally avoid losses. Loss aversion is then seen as both a wealth-maximizing error and an affect-maximizing error. The present study examined the relationships among affective forecast, affective experience and loss aversion, and tested Kermer et al.’s (2006) conclusion that people’s loss aversion is an affective forecasting error. In experiment 1, we examined the relationship between affective forecast and loss aversion. Kermer et al.’s (2006) hypothesized that when people expect losses to have greater hedonic impact than gains, they will accept the gambling task, and when people expect gains to have greater hedonic impact than losses, they will refuse the gambling task. We found that (1) individuals with lower loss aversion had a greater tendency to accept a gambling task than those with higher loss aversion; (2) individuals with lower loss aversion expected losses and gains to have smaller affective impacts than those with higher loss aversion. Thus, people never exactly calculated their forecasting affective. In experiment 2, we examined the relationship between affective forecast and affective experience. Consistent with Kermer et al.’s (2006) finding, we found that our participants tended to overestimate affective reactions in gains as well as losses. More interestingly, Kermer et al.’s (2006) found that participants’ predictions for a loss were significantly more distant from experienced emotions than were their predictions for a win, we, however, found the opposite —participants’ predictions for a win were significantly more distant from the experienced emotions than were their predictions for a loss. These experiments further validated the relations between affection and decision making, and contributed to our understanding on the affective reactions to future events. Our study imply that it was not the exact calculation of affective forecast on decision outcomes, but rather the magnitude of affection on outcomes, that influenced people’s affective decision making. It indicated that those with lower magnitude of affection would less like to avoid losses, and thus more like to accept a gambling task.

不确定性类型对概率表达和概率判断的影响

The present research firstly reviewed the experimental literature on probability expression and probability judgment, hypothesizing that individuals’ preference of probability expressions (verbal probability vs. numerical probability) and tendency for overextremity in probability judgment might differ with respect to different types of uncertainty. Five studies were conducted to test this hypothesis. In Study 1, questionnaires were used to explore the communication preference among Chinese-speaking people. Study 2 adapted the View of Uncertainty Questionnaire to explore the difference of verbal answers to three kinds of uncertainty. Study 3 and Study 4 used methods of the paper-and-pencil questionnaire and the laboratory experiment, respectively, to test the effects of uncertainty types on the preference of probability expressions and on the tendency for over-extreme probability judgment. Finally, Study 5 focused on individuals’ preference of probability expressions under various kinds of scenarios. The results were as follows: 1. The Communication Model Preference paradox phenomenon appears to be even more pronounced in the Chinese culture than in American English cultural settings. 2. The Chinese prefer more verbal probability expressions when communicating uncertainty in a weather-forecasting context than in a general context. 3. Sample groups with lower level of westernization tend to give more extreme answers and less probabilistic answers. 4. Types of uncertainty did have effects on individuals’ tendency for over-extreme probability judgment: under a traditional probability judgment task, people tend to be more over-extreme on internal uncertainty events than on external uncertainty events; however, this result is reversed under a gambling task. 5. Individuals’ preference for verbal probability expressions is more salient on internal uncertain events than on external uncertain events.

Jurisdiction and the Internet: Regulatory Competence over Online Activity

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