Replacing Pis and Cofins - and Why Not the Cpmf? - by a Non-Cumulative Contribution
Cascading taxes are responsible in Brazil for almost 25% of total revenue raised by the three levels of government. This is harmful to the country's economic performance and to her international trade balance. In this paper, the sectoral burdens of Brazilian cascading social contributions, as well as their impacts on exports and imports, are estimated, and their harmful effects on the economy are discussed. Substitution of a value added contribution for the cascading ones is proposed. It is suggested that, in view of urgency and notwithstanding some sacrifice of its quality, the new tax be created simply by means of an ordinary law, without amending the Constitution. Most desirable features of the tax that can be created without changing the terms of the Brazilian Constitution are discussed. The uniform rate necessary to keep tax revenue constant and changes in sectoral tax payments that would arise are estimated.
Abertura comercial brasileira e instabilidade da demanda de importações
Este artigo analisa a politica brasileira de importacoes dos anos 80 e 90, com enfase nas medidas adotadas a partir do processo de liberalizacao comercial e seus efeitos sobre o valor das importacoes. Tambem e apresentado um modelo econometrico para a estimacao da demanda de importacoes no periodo entre 1980 e 1995, baseado no metodo de correcao de erros de Engle-Granger. Nele percebe-se a existencia de uma ruptura da estabilidade dos parâmetros associados as variaveis renda e capacidade instalada no primeiro trimestre de 1990. As medidas restritivas as importacoes, tarifarias e nao-tarifarias adotadas nos anos 80, ao mesmo tempo que eliminou o poder explicativo da renda sobre a variacao das importacoes, tornou o desempenho da capacidade instalada extremamente relevante para determinar o seu comportamento. Quando o processo de liberalizacao comercial avanca, a elasticidade-renda de longo prazo se torna significativamente elastica, enquanto a capacidade instalada perde consideravel parcela de seu poder explicativo.
Japanese women marriage migrants today : negotiating gender, identity and community in search of a new lifestyle in Western Sydney
...................................................................................................................... vi CHAPTER 1. LIFESTYLE MIGRANT, CONSEQUENT SETTLER AND MARRIAGE MIGRANT ............................................................................................. 7 1.