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Displaying results 1 to 8 of 8.

  1. Análise do efeito distributivo da precificação de carbono no Brasil
    Published: junho de 2024
    Publisher:  Instituto de Pesquisa Econômica Aplicada, Rio de Janeiro

    This study aims to analyze the distributional effects of carbon pricing in Brazil. The subject has gained importance with initiatives such as the PMR Brazil Project and RenovaBio, but discussions have been limited to the possible loss of... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 194
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    This study aims to analyze the distributional effects of carbon pricing in Brazil. The subject has gained importance with initiatives such as the PMR Brazil Project and RenovaBio, but discussions have been limited to the possible loss of competitiveness of national products. Thus, scenarios built from a computable general equilibrium model were analyzed to assess the impacts of different forms of taxation. The results showed that mechanisms considering taxes without distinction between more or less emitter sectors have little impact on income distribution. In any case, compensation measures are needed to further mitigate the effects on the lower income classes.

     

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    Source: Union catalogues
    Language: Portuguese
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/300316
    Series: Texto para discussão / Ipea ; 3008
    Subjects: income distribution; computable general equilibrium models; carbon pricing
    Scope: 1 Online-Ressource (circa 34 Seiten), Illustrationen
  2. Decomposição estrutural e desigualdade do consumo de energia no Brasil por classe de renda
    Published: maio de 2023
    Publisher:  Instituto de Pesquisa Econômica Aplicada, Rio de Janeiro

    This paper aims to analyze the impact of an improvement in income distribution on energy consumption in Brazil, based on structural decomposition techniques. For this purpose, hybrid input-output matrices are constructed to associate the evolution of... more

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    This paper aims to analyze the impact of an improvement in income distribution on energy consumption in Brazil, based on structural decomposition techniques. For this purpose, hybrid input-output matrices are constructed to associate the evolution of national accounts with the national energy matrix. Household consumption is decomposed into ten income classes. The results show that the improvement in income distribution are reflected in the increase in energy consumption, which was attenuated by the process of deindustrialization in the country. On the other hand, there were no energy efficiency gains in production processes. Such results are important for the construction of energy demand and greenhouse gas emissions scenarios to achieve the Brazilian targets compatible with sustainable development.

     

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    Source: Union catalogues
    Language: Portuguese
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/285007
    Series: Texto para discussão / Ipea ; 2885
    Subjects: structural decomposition; energy models; hybrid input-output matrix; income distribution; household budget survey
    Scope: 1 Online-Ressource (circa 52 Seiten), Illustrationen
  3. O Mercosul ante os mega-acordos regionais
    o tema de compras governamentais
    Published: junho de 2024
    Publisher:  Instituto de Pesquisa Econômica Aplicada, Rio de Janeiro

    This Discussion Paper identifies the rules on public procurement provided for in the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), the Regional Comprehensive Economic Partnership (RCEP) and the African Continental... more

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    This Discussion Paper identifies the rules on public procurement provided for in the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), the Regional Comprehensive Economic Partnership (RCEP) and the African Continental Free Trade Area (AfCFTA). Furthermore, the work compares the rules provided for in these mega-agreements with the rules on public procurement available in the agreements signed by Mercosur internally and with its external partners, as well as relating these rules to those provided for by the World Trade Organization (WTO).

     

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    Source: Union catalogues
    Language: Portuguese
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/299211
    Series: Texto para discussão / Ipea ; 3006
    Subjects: income distribution; computable general equilibrium models; carbon pricing
    Scope: 1 Online-Ressource (circa 78 Seiten)
  4. Tributação indireta
    alíquotas efetivas e incidência sobre as famílias
    Published: dezembro de 2022
    Publisher:  Instituto de Pesquisa Econômica Aplicada, Brasília

    The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity... more

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    The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as expenditure on consumer goods and services, to which effective indirect tax rates are applied. The tax rates are estimated based on a developed methodology that considers the taxes on inputs and capital goods present in the final demand products, based on the Input-Output Tables. A translator is also developed between the table products and the countless goods and services whose consumption is determined in the POF. The results show that the regressive effect of indirect taxes predominates in the redistributive effect of the tax system as a whole, that is, it surpasses the small redistributive effect of direct taxation. The aim is also to identify the most burdened expenditure items and the effects of the design of indirect taxes, which include exemptions and lower incidences, on the regressive nature of indirect taxes. At the end of the paper, it is argued that the path to greater equity is to expand direct and its progressivity, keeping in mind that indirect taxes are a key part of social protection in a country that has been showing a positive redistributive performance.

     

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    Source: Union catalogues
    Language: Portuguese
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/284879
    Series: Texto para discussão / Ipea ; 2823
    Subjects: Indirect taxation; income distribution; tax incidence
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  5. Considerações distributivas em análise custo-benefício
    Published: fevereiro de 2023
    Publisher:  Instituto de Pesquisa Econômica Aplicada, Rio de Janeiro

    This work assesses the possibilities of including distributive considerations into cost-benefit analysis (CBA), it summarizes the favourable and contrary arguments existing in the literature, as well how it can be done. A survey is also carried out... more

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    This work assesses the possibilities of including distributive considerations into cost-benefit analysis (CBA), it summarizes the favourable and contrary arguments existing in the literature, as well how it can be done. A survey is also carried out on how the topic is treated by agencies and organizations that practice CBA to evaluate investment projects. The evaluations of the theoretical lines and the practice adopted in several agencies indicate that the best choice to combine economic efficiency analysis with distributive concerns for the evaluation of projects is achieved through the adoption of an hybrid criteria. This would involve the execution of the traditional CBA, evaluating aspects of efficiency, together with an analysis of the project's distributive impact, that could be done through a cost and benefit accounting matrix or by calculating indicators of impact on poverty and inequality. The joint elaboration of the two analyses would guarantee the consistency of these regarding the identified costs and benefits and also regarding the affected population.

     

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    Source: Union catalogues
    Language: Portuguese
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/284906
    Series: Texto para discussão / Ipea ; 2850
    Subjects: cost-benefit analysis; distributive impact; income distribution; allocative efficiency; distributive weights
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  6. Distribuição de renda, consumo e estrutura produtiva: uma análise a partir das matrizes de contabilidade social e financeira para a economia brasileira
    Published: dezembro de 2023
    Publisher:  UFMG/Cedeplar, Belo Horizonte

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    Source: Union catalogues
    Language: Portuguese
    Media type: Book
    Format: Online
    Series: Texto para discussão / UFMG, Cedeplar ; no 663
    Subjects: Productive structure; economic growth; income distribution
    Scope: 1 Online-Ressource (circa 33 Seiten)
  7. Tributação, distribuição de renda e pobreza
    uma análise dos impactos da carga tributária sobre alimentação nas grandes regiões urbanas brasileiras
    Published: junho de 2001
    Publisher:  Instituto de Pesquisa Econômica Aplicada, Brasília

    This paper aims to evaluate the tax burden which falls upon food products that constitute a basic food basket. The source of information is IBGE's Household Budget Research (Pesquisa de Orçamentos Familiares - POF), 1995-1996. Using a partial... more

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    This paper aims to evaluate the tax burden which falls upon food products that constitute a basic food basket. The source of information is IBGE's Household Budget Research (Pesquisa de Orçamentos Familiares - POF), 1995-1996. Using a partial equilibrium analysis, it intends to evaluate the social and distributive impacts that would result from the elimination of those taxes on the basket. In this sense it is supposed that the tax exemption would be fully turned into price reductions, resulting in gains for consumers. The evidence obtained points to high regressivity of indirect taxation that relies on food products in Brazil. The simple exemption of the researched products would take from the poverty and indigence condition a vast number of people. The main conclusion is that tax policy as a social instrument remains to be implemented.

     

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    Source: Union catalogues
    Language: Portuguese
    Media type: Book
    Format: Online
    Series: Texto para discussão / Ipea ; no 804
    Subjects: tax burden; food consumption; regressivity; poverty and indigence; income distribution
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
    Notes:

    Erscheint auch als Druck-Ausgabe

  8. Gasto público, tributos e desigualdade de renda no Brasil
    Published: 2013
    Publisher:  IPEA, Brasília, DF

    Using a factor decomposition of the Gini coefficient we measure the contribution to inequality of direct monetary transfers to and from the Brazilian State. Among the transfers from the State are wages of public workers, pensions and social... more

    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 194 (1844)
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    Using a factor decomposition of the Gini coefficient we measure the contribution to inequality of direct monetary transfers to and from the Brazilian State. Among the transfers from the State are wages of public workers, pensions and social assistance; the transfers to the State are direct taxes. Data comes from the Brazilian POF 2008-2009. The results indicate that the State contributes directly and to a large share of inequality. Factors associated to work in the public sector – wages and pensions – are very concentrated and regressive. Factors related to the private sector are still concentrated, but progressive. Redistributive mechanisms that could revert this inequality, such as taxes and social assistance, are very progressive but proportionally small; consequently their effect is completely offset by the regressive transfers from the State. Contrary to what has been found in other countries, public spending with work and social policies is concentrated in a small oligarchy and, taken as a whole, tends to increase inequality.

     

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    Source: Union catalogues
    Language: Portuguese
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/91419
    Series: Texto para discussão / Instituto de Pesquisa Econômica Aplicada ; 1844
    Subjects: income distribution; social inequality; welfare state; social policies; public work; pensions
    Scope: Online-Ressource (35 S.)
    Notes:

    Zsfassung in engl. Sprache