Ideological changes and tax structure: Latin American countries during the nineties

Sabatini (2002) and Roberts and Wibbles (1999) Pointed Out That Voters in Latin American Countries are no Longer Choosing According to Their Ideological Preferences. Ashworth and Heyndels (2002) Showed That the Tax Choice In Oecd Countries Does not Follow the Ideological Pattern of Party Preferences. the Most Robust Result of This Work Shows That the Tax Choice in Latin American Countries Still Depends on This Ideological Preference. We Also Verified That Changes in the Tax Structure Depend on Changes Both in the Tax Burden and the Openness of the Economy

Tourism and poverty relief

This paper examines the issue of how tourism affects poverty in the context of the effects of tourism on an economy as a whole and on particular sectors within it. A framework for analysing the channels through which tourism affects different households is developed, and a computable general equilibrium model of the Brazilian economy is used to examine the economic impact and distributional effects of tourism in Brazil. It is shown that the effects on all income groups are positive. The lowest income households benefit from tourism but by less than some higher income groups. Policies that could redistribute greater shares of the revenue to the poor are considered.

Optimal exchange rate policy, optimal incomplete taxation and business cycles

Implementation and collapse of exchange rate pegging schemes are recur- rent events. A currency crisis (pegging) is usually followed by an economic downturn (boom). This essay explains why a benevolent government should pursue Þscal and monetary policies that lead to those recurrent currency crises and subsequent periods of pegging. It is shown that the optimal policy induces a competitive equilibrium that displays a boom in periods of below average de- valuation and a recession in periods of above average devaluation. A currency crisis (pegging) can be understood as an optimal policy answer to a recession (boom).

Molecular engineering strategies to control photo-induced birefringence and surface-relief gratings on layer-by-layer films from an azopolymer

The interactions governing adsorption of layer-by-layer (LBL) films from an azopolymer, PS-119(R), and poly(allylamine hydrochloride) (PAH) have been controlled by modifying the pH of the solutions used to form the films. The thickness per bilayer was varied by one order of magnitude, from 10 to 240 A, as the pH changed from 4 to 10. Thick layers were formed at higher pHs because in this case the PAH is only partially charged adopting a loopy conformation. This change in molecular conformation caused the kinetics of isomerization and mass transport to be much slower than at lower pHs. The writing time defined as the time to achieve 50% of maximum birefringence dropped from 110 to 18 min for films prepared from solutions with pH 10 and pH 4, respectively. This decrease is probably due to the higher free volume for isomerization in the films prepared at lower pHs, in which PAH molecules are less coiled than at higher pHs. For the same reason, the rate of inscription of surface-relief gratings with an interference pattern of p-polarized light was also much slower at higher pHs. (C) 2003 Elsevier B.V. All rights reserved.

Taxation and the architecture of the international economic system

Includes bibliography

Tax structure and tax evasion in Latin America

Incluye bibliografia

Globalization and tax competition: implications for developing countries

Includes bibliography

Globalization and tax competition: implications for developing countries

Includes bibliography

Fiscal policy and tax reform in the Caribbean

Includes bibliography