Tributação no Brasil e o Imposto Único

O trabalho divide-se em três partes. Na primeira é tratado a questão do peso da carga tributária no Brasil, a segunda trata da polêmica do Imposto Único, e, por fim, na parte três são apresentadas dúvidas e respostas sobre o Imposto Único. A primeira parte reúne textos publicados em revistas e jornais, além de vários artigos de tributaristas, professores e economistas, como Dr. Ives Gandra Martins, os ex-ministros Mário Henrique Simonsen e Delfim Neto e o ex-senador Roberto Campos. A segunda parte traz artigos prós e contras à proposta do Imposto Único, onde é apresentado o primeiro artigo publicado no jornal Folha de São Paulo em 1990 tratando do projeto. Por fim, a obra mostra dúvidas referentes ao Imposto Único e esclarecimentos a algumas questões levantadas.

Efeitos da composição domiciliar e da escala equivalente sobre as medidas de desigualdade de renda e pobreza no Brasil

MARIANO, J. L. ; FIGUEIREDO, ERIK A. . Efeitos da composição domiciliar e da escala equivalente sobre as medidas de desigualdade de renda e pobreza no Brasil. In: XXXVI Encontro Nacional de Economia,Salvador 2008.

Avaliação dos impactos do programa bolsa família na renda, na educação e no mercado de trabalho das famílias pobres do Brasil

This study aims to verify the impact of the Bolsa Família Program (BFP) in income and school attendance of poor Brazilian families. It is intended to also check the existence of a possible negative effect of the program on the labor market, titled as sloth effect. For such, microdata from the IBGE Census sample in 2010 were used. Seeking to purge possible selection biases, methodology of Quantilic Treatment Effect (QTE) was applied, in particular the estimator proposed by Firpo (2007), which assumes an exogenous and non-conditional treatment. Moreover, Foster- Greer-Thorbecke (FGT) index was calculated to check if there are fewer households below the poverty line, as well as if the inequality among the poor decreases. Human Opportunity Index (HOI) was also calculated to measure the access of young people / children education. Results showed that BFP has positively influenced the family per capita income and education (number of children aged 5-17 years old attending school). As for the labor market (worked hours and labor income), the program showed a negative effect. Thus, when compared with not benefiting families, those families who receive the BFP have: a) a higher family income (due to the shock of the transfer budget money) b) more children attending school (due to the conditionality imposed by the program); c) less worked hours (due to sloth effect in certain family groups) and d) a lower income from work. All these effects were potentiated separating the sample in the five Brazilian regions, being observed that the BFP strongly influenced the Northeast, showing a greater decrease in income inequality and poverty, and at the same time, achieved a greater negative impact on the labor market

Possibilidades de aplicação do projecto de um sistema complementar de estatísticas da distribuição da renda, do consumo e da riqueza no Brasil

Incluye Bibliografía

Distribuição de renda e pobreza no Brasil rural

Since the 60's, the population censuses have revealed a high degree of social inequality in Brazil. The concentration of income, as measured by the Gini index, showed persistently high since then. After the year 2001, we note that the trajectory stability is disrupted and the Gini index begins to show a downward trend. In relation to poverty, there has been two periods in recent history in which there was consistent decrease in the proportion of poor in the years immediately after the Real Plan in 2003 and in the year 2003 onwards. This research aimed to analyze poverty and income distribution in rural Brazil. In this crop sector, it is noted that the average perceived by the rural population is below the Brazilian income and, therefore, there is an increase in the number of poor. In addition, income in rural areas is less concentrated compared to the urban environment. Finally, as occurred in Brazil, there is a rural improvement in indicators of poverty and inequality in the last 10 years. Finally, this paper analyzes the changes that may have contributed to the fall in inequality and rural poverty, including the policy of rural settlement, the credit program to the family farmer (PRONAF) and rural retirement