883 resultados para Cash discounts.


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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Includes bibliography

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Includes bibliography

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Pós-graduação em Engenharia de Produção - FEB

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Includes bibliography.

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In 2009 Argentina implemented the Universal Child Allowance for Social Protection (AUH), a cash transfer programme for households with children. Coverage provided by the contributory family allowance programme was extended to parents who are unemployed or who work in the informal sector (domestic workers, for example). This paper uses the difference-in-difference estimator and propensity score matching techniques to evaluate the short-term effects of the auh on adult labour participation and income generation. The results suggest that, during its first year of operation, no significant disincentives to work were generated by the programme, given that it did not discourage adults from working or lead to a reduction in the number of hours worked. These findings are highly relevant in the Latin American context where these kinds of cash transfers have become an important component of social protection systems.

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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

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This study uses internationally comparable methodologies to analyse the distributional impact of income tax and public transfers in 17 countries of Latin America. The results indicate that fiscal policy plays a limited role in improving the distribution of disposable income; the Gini coefficient decreased by barely three percentage points after direct fiscal action. On average, 61% of this reduction was due to public cash transfers and the rest to direct taxes, reflecting the pressing need for personal income tax to be strengthened. Analysis of household surveys gives an indication of the potential effects of tax reforms aimed at increasing the average effective tax rate of the top income decile. Allocating this additional revenue to targeted transfers would produce significant results. Consequently, tax reforms must be evaluated bearing in mind how those resources are used.

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Pós-graduação em Ciências da Motricidade - IBRC

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Pós-graduação em Agronomia (Energia na Agricultura) - FCA