Condicionantes políticos das reformas tributárias na América Latina

Seriam as reformas tributárias condicionadas por fatores políticos? Verificando a escassez de trabalhos empíricos sobre o tema, elaboramos definição própria de reforma tributária e adotamos uma tipologia para esses fenômenos. Em seguida, compilamos a base de dados de reformas tributárias a partir das respostas aos formulários da pesquisa de campo IPES 2006, realizada pelo Banco Interamericano de Desenvolvimento, com apoio do Centro Interamericano de Administrações Tributárias (CIAT). Esses formulários foram preenchidos por funcionários especialistas dos ministérios de finanças latino-americanos, que reportaram reformas entre 1990 e 2004. Depois, construímos os índices de reformas tributárias, que foram utilizados como variáveis dependentes em nossos modelos. Os índices contribuem para o desenvolvimento de estudos quantitativos sobre reformas tributárias, portando flexibilidade para testar diversas hipóteses. Eles tornaram possível analisar separadamente os determinantes das reformas da tributação da renda e do consumo, das reformas gerais e direcionadas, das reformas tendentes a aumentar ou reduzir tributos. Nos testes, destacou-se a influência da lista fechada, indicando que a disciplina parlamentar é importante para aprovar reformas. Em menor número de especificações, foram também relevantes a magnitude distrital, o bicameralismo, o poder de decreto do presidente da república e seu ciclo eleitoral. Não captamos evidência de fatores políticos conjunturais, como a ideologia partidária e maioria do governo no parlamento. Do mesmo modo, a influência dos poderes presidenciais de agenda e veto não se confirmou. O domínio de um partido na coalizão de governo foi relevante somente quando vinculado à lista fechada nas eleições. Em geral, os resultados confirmam o impacto de fatores político-institucionais sobre reformas tributárias, não se observando o mesmo para fatores político-conjunturais. Além disso, foram observadas diferenças nos condicionantes políticos que definem reformas na tributação da renda e do consumo, direcionadas e gerais, expansivas e redutoras (incentivos). O estudo contribui para análise quantitativa dos condicionantes políticos das reformas tributárias na América Latina e fornece dados antes indisponíveis. Oferece evidência empírica, considerando diferentes tipos de reformas e de fatores políticos. O estudo conclui pela necessidade de incorporar as variáveis políticas nas análises que envolvam reformas tributárias, até então marcadas pelo domínio dos argumentos econômicos. Além disso, sugere que o aperfeiçoamento das instituições políticas é importante para melhorar as decisões de política tributária na América Latina.

Os ciclos econômicos eleitorais e o Programa Bolsa-Família

A partir da disseminação do conhecimento sobre voto econômico no meio político, o incremento da renda real criado pelo Bolsa Família pode criar incentivos para que os governantes aumentem o valor dos repasses ou ampliem a base de famílias cadastradas com intuito de aumentar suas chances de reeleição. A hipótese testada nesse trabalho foi de que o governo influencia os gastos do Programa Bolsa Família e os aumentam anormalmente em períodos pré-eleitorais. Para testar essa hipótese, foram usadas as séries temporais de gastos mensais com o programa e de número de famílias beneficiárias desde janeiro de 2004 até dezembro de 2014. Para isso foram utilizados modelos estatísticos para identificar se estes gastos aumentam anormalmente em períodos que antecedem eleições, controlados por outros fatores que podem influenciar os gastos do programa, tais como PIB Nacional, Receitas e Despesas do Tesouro Nacional, Inflação e Desemprego. Os resultados sugerem a ocorrência de ciclos eleitorais nas eleições presidenciais, nos quais há uma aceleração no número de famílias inscritas no Bolsa Família nos três meses anteriores à campanha com a consequente aceleração dos gastos do programa no mesmo período, porém não há redução no número de famílias inscritas após as eleições e, por fim, que não existem efeitos no período das eleições locais.

The benefits and pitfalls of participating in a corporate inversion: a case study of two companies on two different paths

Even though the term corporate inversion has been heard globally for decades, it has only become more prevalent in the United States during the past two years. This case study examines two United States companies that recently had very high profile and public corporate inversion experiences. Complicated tax laws and high tax rales have long eroded the ability of United States companies to remain competitive on a global scale. During the past two years, tax reform has been elevated to the Presidential and Congressional levei. Because these reform efforts have stalled, however, and in the constant search for ways to become more competitive and profitable, United States dorniciled companies have begun to more aggressively explore corporate inversion. This case study of Walgreens Alliance Boots and Mylan N.V., is undertaken because while the reasons to pursue a corporate inversion for both companies were very similar and done during the same time period, the internai process and final outcome were dramatically different. The other dynamic studied is the role both internai and externai politics had on these two cornpanies and how they influenced the decisions made by the executives. Lastly, the Obama Administration continues to threaten so called "corporate America" to remain in the country through regulatory pressure, but this has not stopped companies frorn pursing corporate inversions. Legislatively, attempts at corporate tax reform, another way to encourage Untied States companies to remain, have also failed. I will not try to determine i f a corporate inversion is the right path for a company to take. I am examining how the rise o f the practice o f corporate inversions has been elevated in boardroorns, on Wall Street, in Congress and at the White House during the past two years.

Os limites do desenho institucional: uma investigação empírica dos mecanismos da influência presidencial sobre as agências reguladoras independentes no Governo Federal brasileiro

O trabalho investiga empiricamente o tema da influência presidencial sobre as agências reguladoras independentes (ARIs) no Governo Federal brasileiro, no período 1997-2014, como foco nos processos de nomeação para os cargos de direção destes órgãos, por meio de um método misto de caráter sequencial, combinando técnicas qualitativas e quantitativas. Primeiramente, utilizando a técnica do process tracing, uma análise histórico-comparativa da gênese e consolidação das dez ARIs federais no Brasil busca demonstrar a importância das hipóteses do credible commitment e da emulação institucional como variáveis explicativas da adoção do modelo. Em seguida, a influência política presidencial sobre as ARIs é mensurada analisando-se o padrão das vacâncias de cargos de direção, taxas de conclusão de mandato, bem, como o processo de aprovação das indicações presidenciais pelo Senado Federal. Por fim, são analisados os dados empíricos relativos ao perfil dos nomeados para cargos de direção nas ARIs no período estudado, incluindo variáveis como filiação partidária e qualificação profissional, buscando-se ainda verificar indícios de existência de trade-off entre estas duas dimensões.

Fragilidades dos mecanismos de controle das organizações sociais de saúde no município do Rio de Janeiro

Nosso problema de pesquisa neste trabalho é a avaliação do funcionamento dos principais mecanismos de controle das organizações sociais de saúde, no caso específico do Município do Rio de Janeiro. As reiteradas denúncias de irregularidades e ilegalidades pelo Tribunal de Contas do Município do Rio de Janeiro e pelo Ministério Público do Estado do Rio de Janeiro levantaram dúvidas acerca da adequação dos processos de monitoramento, fiscalização e controle dessas entidades. Disto decorre nosso objetivo central de pesquisa, que é identificar as fragilidades do novo modelo de gestão por organizações sociais de saúde, no caso da cidade do Rio de Janeiro. Para isso, foram analisados: o arcabouço jurídico-normativo do modelo local, a partir de análise comparativa da legislação municipal que regulamenta seu funcionamento (Lei 5.026/09) e sua contraparte federal (Lei 9.637/98); indicadores de saúde que mensurassem o desempenho das OSS; todas as inspeções realizadas pelo TCM-RJ até o fim de 2015; e o conjunto de recomendações enviado pelo MP-ERJ para a Prefeitura após deflagração da Operação Ilha Fiscal, que acarretou a desqualificação da OS BIOTECH e a prisão de seus dirigentes, acusados de desviar mais de R$48 milhões em recursos públicos. Ao final, constatouse que as fragilidades da legislação municipal e dos decretos executivos que regulamentam a atuação das OSS no MRJ não permitem o exercício efetivo do comando da parceria, em afronta, portanto, ao dispositivo constitucional que determina que a atuação de entidades privadas no âmbito do SUS pode se dar apenas de modo complementar. Ademais, verificou-se total inadequação da estrutura de controle pela Prefeitura, cuja principal consequência foi tornar o modelo de reforma gerencialista em um modelo que incentiva o comportamento patrimonialista no âmbito da saúde pública, uma vez que o controle de meios é absolutamente negligenciado.

Pricing the cost of an election: the impact of the 2014 elections on stock markets

Qual o efeito de eleições em ativos reais? É possível mensurar diretamente a diferença de preços mesmo que só possamos enxergar um dos resultados potenciais? Essa dissertação estima esses efeitos utilizando metodologia baseada em opções sobre ações. O modelo aqui desenvolvido adaptção tradicional Black-Scholes para incorporar dois novos parâmetros: um salto no preço do ativo perfeitamente antecipado e uma série de probabilidades diárias refletindo as crenças sobre quem venceria a corrida eleitoral. Aplicamos esse método para o caso brasileiro das Eleições Presidenciais de 2014 e a Petrobras - uma importante companhia do setor petrolífero do país -utilizando dados de bolsa do segundo turno das eleições. Os resultados encontrados mostram uma diferença de 65-77% para o valor da companhia, dependendo de quem vencesse nas urnas. Isso é equivalente a aproximadamente 2.5% do PIB de 2014 do país.

Cooperação e competição entre políticas no Brasil: os cursos da governabilidade no presidencialismo da catalização

Public policies have been studied in the various fields of humanities and social sciences, from different theoretical and technical aspects. However, there is still a lack of studies that incorporate the dimension that encompasses the political action and its interference in such actions, also recognizing the importance of the institutional setting of the Brazilian presidential model in implementing these policies. This fragmented and multiparty system has led to power heterogeneous sets of political parties. Thus, the ministerial offices, more than assisting the President´s government project, manage particularized agendas, which are party biased and have the influence of interest groups in hegemonic themes addressed by government agencies. When these agendas operate in sectoral and specialized policies, the friction level is apparently low. However, when this occurs in intersectoral actions, such as in regional development, there is evidence of strong signs of competition among government agencies, which in theory, should operate in an integrated manner. Although this is not a specific feature of Luiz Inacio Lula da Silva´s government- the period to be studied- there was similar behavior in Fernando Henrique Cardoso´s presidency, one realizes that the expansion of coalition on behalf of governance is increasingly interfering in the outcome of intersectoral public policies, due to these multiple arguments in action. In order to understand these processes, this study focused on the Sustainable and Integrated Development Programme for Differentiated Meso-Regions (PROMESO), part of the National Policy for Regional Development (NPRD). The program provides interface with various government agencies and their public policies in a clear intersectoral design. The research sought to identify and analyze the relationships between government agencies and their programs with interest groups, whether political parties or other segments of civil society, highlighting the logic of favoritism, which poses in second place the integration of actions in the intersectoral policies. Therefore, besides the theoretical debate that incorporates several categories of political science, public administration, public policy, geography and economics, the study focused on secondary sources, using different government agencies databases in order to raise information. It was observed that the interference of partisan politics has been disastrous for some public policies. Thus, the research confirms that cooperative character is fragile within government agencies, often limited to official documents, and that there is indeed, a striking feature of competition, especially when it comes to transversalized policies

Sociedade, mulher e educação nos romances de Graciliano Ramos

This paper, Society, woman and education in Graciliano Ramos' novels, is a study object from the history of woman's education in the 1930 s, it is shown as a reading of woman's representation and the configuration of the Brazilian society in that period. São Bernardo, Angustia and Vidas Secas written by Graciliano Ramos (1892-1953) from Alagoas, are used here as sources associated with the reading of the Constitutions, of the Civil Code and of some presidential messages of that decade, also with the texts produced by other scholars that present some relationship within the thematic of this approach. The representation concepts and the configuration are essential for the production of this text. I run over to the configuration concept given by Chartier (1988, p.21) a definition to representation that can be understood as a relationship between a present image and an absent object that having the value of this because it is hamonized with it. I fall back upon the configuration concept given by Elias (1969) that understands it as been a social group performed by an interdependent network that occurs within individuals as a whole joined by any reason. The totality of each individual actions with each other, permeated by tension points and balance, is what characterizes each configuration; it can be a teachers and students meeting in a classroom or a friends' encounter in the bar table, for instance. The attempt of understanding woman's representation, being educated or not, the hole attributed to her in society according to her instruction degree and the way that same society saw this woman guided me through categories that were defined throughout the successive readings: gender, civil status, education, language domain, sexuality, marriage, family, ideal woman. I accomplish this reading that was possible to do - with the pretension of not having lost the relationship between history and literature nor forgotten each one peculiarities

As mudanças da educação do RN nos idos de 1950 e 1960 :a prática de Lia Campo

The present study investigates and analyzes the participation of the teacher Lia Campos, during the 50 s and 60 s years, in the norte-riograndense educational organization. The choice of the period is justified because was at this the time what this teacher remained in the potiguar lands, working in favor of the education. In the search of data that informed me concerning her actions, I cover quantities as the Public Archive of the Great River of the North, Historical Institute and Geographic of the Rio Grande do Norte and the Center of Supplementary Studies Teacher Lia Campos, in the task to obtain photographs and verbal stories of friends and fellow workers, periodicals of the time, laws and decrees. Based on the primary education, the work of Lia Campos shows the relevance of the teaching formation for this level of education and the way as the ones that in it work can lead their conceptions and daily practical tasks. This way, I evidence that the cited teacher promotes, in this State, a series of activities as: survey and systematization of the school net; organization of the administrative stuff of the schools; qualifications and courses of improving for lay professors, as well as implantation of the Law of the Education nº 2.171/1957. Through this analysis I show as this teacher left printed her mark in the Rio Grande do Norte historiography by means of her actions, being therefore remembered for that they had followed her experience in norte-riograndense lands

Adelle de Oliveira: trajetória de vida e prática Pedagógica (1900-1940)

This work analyses pedagogical practices of Adelle Sobral de Oliveira, from 1900 to 1940, in order to notice how her performance as educator and administrator took place in Externato Angelo Varela in the Rio Grande do Norte city of Ceará-Mirim within a time in which the public teaching started to be considered modern in the State. Adelle was a self learner who developed an important role as a mentality mentor of a generation in the region. As the research corpus we have taken the five Reading Books written by Felisberto de Carvalho used by Adelle in her Externato, interviews with her ex-students and researches in the newspapers of her time, in the Public Archives and in the Historical and Geographic Institute of Rio Grande do Norte, and also in the governors messages, Education Department documents such as laws, and government decrees and acts. It was also taken as a research font the Publich Archives of Ceará-Mirim. The aim of this PhD thesis is understand the primary instruction spreading and modernization in the countryside of Rio Grande do Norte, which began with her teaching pedagogical practices. The research results show Adele Oliveira used practical and experimental modern methodological teaching methods in the subjects she taught. Due to this, in her scholar routine, she avoided physical punishment and mechanical teaching and learning strategies

As mudanças da educação do RN nos idos de 1950 e 1960 :a prática de Lia Campos

The present study investigates and analyzes the participation of the teacher Lia Campos, during the 50 s and 60 s years, in the norte-riograndense educational organization. The choice of the period is justified because was at this the time what this teacher remained in the potiguar lands, working in favor of the education. In the search of data that informed me concerning her actions, I cover quantities as the Public Archive of the Great River of the North, Historical Institute and Geographic of the Rio Grande do Norte and the Center of Supplementary Studies Teacher Lia Campos, in the task to obtain photographs and verbal stories of friends and fellow workers, periodicals of the time, laws and decrees. Based on the primary education, the work of Lia Campos shows the relevance of the teaching formation for this level of education and the way as the ones that in it work can lead their conceptions and daily practical tasks. This way, I evidence that the cited teacher promotes, in this State, a series of activities as: survey and systematization of the school net; organization of the administrative stuff of the schools; qualifications and courses of improving for lay professors, as well as implantation of the Law of the Education nº 2.171/1957. Through this analysis I show as this teacher left printed her mark in the Rio Grande do Norte historiography by means of her actions, being therefore remembered for that they had followed her experience in norte-riograndense lands

Em nome da república: escolas e tradições modernas

Our research aims to analyze some institutions of primary education in so-called First Republic in Natal/RN, when they were considered high standard institutions on training, dissemination and creation of national identity and republican traditions. Thus, we investigated to try to understand the creation of the new man and the invention of new traditions to confirm the status of republican modernity in two schools in Natal, the Colegio Americano, a private one, and a standard model of school, Augusto Severo, which is a public one. As a basis we have the history of institutions to analyze, paying close attention to consider the use of imitation in cultural patrimony as well as the use of strategies to distinguish. The concept of ownership follows, for present purposes, their focus of study on observation of diverse and contrasting use of these cultural objects, texts, readings and ideas from research institutions. For analysis of the link which occurs within the school environment, in every period of its history, we used the concept of school culture as a set of rules and practices which define knowledge to teach and conduct the introject. A culture that incorporates the school to keep a set with other religious cultures, political and popular of its time and space. In this sense, the educational institutions which we studied while showing what kind of in this work by preparing cultures, codes, different practices, and specific individuals they have, they were in important locations to provide modern cultural appropriation as a strategy for educational innovation and a factor of rationality and efficiency which could be observed and controlled, so gradually the modern school education was organized to produce its own society. As a challenge of affirmation and incorporating diverse social experiences to produce the modern, civilized man of the Republican time, the school, as part of the social life, which is singular in its practices, not only the set of reforms, decrees, laws and projects, but also as expressions of concept about life and society in terms of material, symbolic and cultural symbols in the social context in modernization. We focused on these two schools, because inside the wide cultural and material status of the city, they were the first republic schools which had the goal of having men and woman together culturally , with a view to adapting them to the modern movement to make them civilized / educated / rational . On this view, we would emphasize that this statement needs a reinvention as a new way through what is made at the schools which production of new spaces, practices, rites and what represents school, making and expressing a new identity, modern, different of the old symbols of the Empire. For this, nothing better than the organization of schooling, emphasizing on educating the individual and his/her responsibilities with the order and progress. We need to understand the past as a result of conflicts, including strengths and limitations within the historical and social context, and the invention of tradition as a process of formalization and ritualization of acts which want to perpetuate, as a reference to a group identity. These are practices and social educative representations which support the understanding of pedagogical and educational ideas at this historical moment, making a new way of being and doing in the Republican universe

Anália Maciel: a educadora, a escola, a cidade

This study aims to reconstruct the story of Education of the School called Desembargador Vicente de Lemos in the city of Senador Elói de Souza in Rio Grande do Norte in Natal- Brazil. This is done considering activities that were realized by the teacher Anália Maciel. Since the worl deals with an investigation that is related to Cultural History field, the research emphasized the school as well as the presence of female teachers, in particular Anália Maciel. Concepts present in the work of Chartier (1990), Burke (1992), Le Goff (1992) and Morais (2002) were used in order to comprehend the transformation process in which local schools have been through. This is also done considering the state educational actions of behalf of the teacher. The documental fonts regarded available records such as Governmental correspondence, Law and Decrees. The information fonts used were available at the The Geographical and Historical Institute of Rio Grande do Norte as well as the State s Public Archive. Other information fonts were newspapers such as A República, Diário de Natal and Tribuna do Norte. Some people that were contemporary with the teacher and were there when the school was created were interviewed. Discourses from the decades of 1930 and 1940 were analyzed. The research was guided by the History of Education and Scholar Institution field of analysis. The research also allows to reflect on the pedagogical practices of the time and permits to understand a past-still present -as well as all the development of process that the education went through in the historical context of the city of Senador Elói de Souza. It was also possible to acknowledge that the creation of the school represented thoroughly a landmark in the education in this city and it contributed in a determinant manner for the formation of the students

Luiz Antônio dos Santos Lima e o seu legado educacional (Natal/RN, 1910-1961)

This research aims to analyze the intellectual practice of Luiz Antônio Ferreira Souto dos Santos Lima. This is done considering the author´s legacy related to the History of Education in Rio Grande do Norte/Brazil in the time span of 1910 to 1961. Thus, the research is grounded on assumptions that rely on the Cultural History field. The research also dealt with dialogues between the author and Chartier (1990), Elias (1994), Morais (2003; 2006), as well as Gondra (2003). For the bibliographical research the work dealt with a vast array of documents such as newspapers called A República and Diário do Natal, Pedagogium, Revista do ensino, as well as state laws and decrees These documents were obtained at the Historical and Geographical Institute in Rio Grande do Norte. The research also dealt with School Bylaws and a medical doctoral thesis called Mental Hygiene and Education that was written by Luiz Antônio dos Santos Lima. Other documents were obtained at the State´s Public Archive, such as the Book of Honor, Work Records, Reports and Minutes of the General Directorate of Public Instruction Meetings. It was possible to infer that professor Luiz Antônio dos Santos Lima was teacher at Grupo Escolar Augusto Severo, the Atheneu as well as some local grade schools. The professor had a broad role in society, in administrative positions such as the Presidency of the Association of Teachers of Rio Grande do Norte, as Grade School Director in the School of Pharmacy and the State Education Department. He was also a member of the Academy of Arts and a partner at Historical and Geographical Institute in Rio Grande do Norte. The professor has also concerned with issues related to teaching good habits such as feeding, grooming, discipline, game morals, temperance, smoking, sex education; all of which necessary for the formation of healthy children. He was an enthusiast of an intuitive method and teaching lessons through practice, that he considered key elements in education. It is seen that professor Luiz Antônio dos Santos Lima had presence in the State´s health education and that his ideals were line with the ideal of modernity of the early twentieth century