Limited tax capacity creates evasion opportunities that weakens the production efficiency argument. Motivated by the SIMPLES tax reform in Brazil that led to heterogeneous responses on revenues and production costs of ...

We develop a two-agent model where agents have preferences over consumption, leisure, independent and interdependent tax preferences - personal (own tax payments) and interpersonal (average tax payments in the economy). ...

The association between college attendance and labor market premium is well-documented in existing literature. The signaling process plays a role in the explanation: college graduation serves as a signal for ability to the ...

This paper aims to assess the short run effects of the More Doctors Program, launched by the Brazilian federal government in 2013. Using differences-in-differences approach with municipal data collected between 2010 and ...

This paper estimates the effects of birth weight on health and educational outcomes for Brazil using a twin fixed effect approach. The recent literature, mainly based on data from developed countries, has provided evidence ...

We study optimal human and health linear policies when there is a paternalistic motive to overcome present bias problems of agents with heterogeneous cognitive skills. The paternalistic intervention rewards individuals for ...

High testosterone levels in men may inhibit tax evasion. From a laboratory experiment with 121 young men, we present suggestive evidence that putative markers of prenatal and pubertal testosterone exposure and some personality ...

We estimate the impact of the main unconditional federal grant (Fundo de Participaçãodos Municípios - FPM) to Brazilian municipalities as well as its spillover from the neighboring cities on local health outcomes. We ...

This paper investigates income tax revenues response to tax rate changes taking into consideration that cash-cum-in-kind transfers are used as a redistributive package to the community. First, we show that when cash and ...

This paper analyses the evolution of household income inequality in Brazil from 1977 and 2013 using Brazilian National Household Survey data at aggregated and regional levels. Four income shares quantiles are analyzed: Top ...