A teoria do regime de acumulação financeirizado: conteúdo, alcance e interrogações
This paper provides a synthesis of the approaches to the financialized accumulation regime, showing both the problems and the potentialities of the theories that deal with it. It tries to describe the main systemic features of the financialized regime, while questioning its virtuous character and even its viability. It concludes that it is possible, if not probable, that the regime will soon face a crisis whose epicenter will be in the United States.
UNIVERSIDADE FEDERAL DO RIO GRANDE DO SUL FACULDADE DE CIÊNCIAS ECONÔMICAS PROGRAMA DE PÓS-GRADUAÇÃO EM ECONOMIA
This thesis assesses the government ́s tax resigns and the socioeconomics benefits created to Manaus Free Trade Zone (ZFM). Our objetive was measure the social cost of model ZFM have represented for public’s entities tax bills and to compare it with local benefits to established several socioeconomics indicators.The revision of literature focused on the theory of growth in industrial poles and export base theory. Were addressed various aspects of the ZFM, mainly: the legislation, the main incentives, the historical, current affairs, the achievements, the main difficulties and prospects of the model. Moreover, we focus on the collection of entities, especially, the tax collection of federal revenue in the amazon’s state and tax collection in the state of amazon; and the government ́s tax resigns. As part of the collection, we proved that the collection is a significant Federal-state, approximately 64% the entire collection of the second fiscal region. regarding the state tax revenue, we show that has increased in recent years and in 2009 reached figures of R$ 4.6 billion, with most of this stems from the ICMS (Value Added Tax on Sale and Services). The collection proceeds from the PIM (industrial pole of Manaus) is significant since the collection of the industry corresponds to approximately 50%. In addition, the 10 biggest taxpayers are 05 companies that belong to the PIM. Regarding the expenditure tax, whose study focused on federal spending, we proved that the tariff reductions or tax resigns planned for the northern region are significant, but are far from those given by other regions, mainly in South and Southeast (62.30% of total ). Regarding tax bills with the ZFM, contact: R$ 3.3 billion, representing 16.3% of the total light industry, and commerce and in the civil service budget R$ 8.8 billion, representing 27.7% of total.The creation of the ZFM gave positive points (6o of GDP in Brazil) and negative (concentration of 80% of State GDP) to Manaus. The Amazon’s GDP has followed growth of Brazil's GDP and GDP was much higher than the Northern Region. However, making an analysis based on year 2003, we note that GDP pm "per capita" Amazon grew 61% in 2007, higher than the Region (58%) and Brazil (52%). The final survey results come to the conclusion that the tax bills are significant, but far from existing in other regions of the country and that despite the tax exemptions, tax collections in the state is high. Thus, the indicators show us that the social costs to keep tax incentives that are lower socio-economic benefits enjoyed by the city of Manaus, since there's PIM.
Positive Rights and State Constitutions: The Limits of Federal Rationality Review
INTRODUCTION ............................................................................................................................. 1132 I. STATE CONSTITUTIONAL WELFARE PRACTICE ............................................................. 1144 A. A Mandatory Obligation: The New York Example .................................................. 1144 B. A Typology of Current State Court Decisions .......................................................... 1145 IT. RECONSIDERING FEDERAL RATIONALITY REVIEW IN STATE CONSTITUTIONAL WELFARE CASES ................................................................................ 1153 A. Rationality Review and Positive Rights .................................................................. 1155 B. Rationality Review and Democratic Legitimacy .................................................... 1157 C. Rationality Review and Judicial Finality ............................................................. xi61 D. Rationality Review and Federalism ......................................................................... i166 E. Rationality Review Revisited .................................................................................... 1169 III. TOWARD A NEW STANDARD OF REVIEW ......................................................................... 1169 A. The Need for Judicial Review .................................................................................. 1170 B. Institutional Competence and Welfare Litigation ................................................... 1175 I. State Courts as Fact Gatherers ......................................................................... 1175 2. State Courts as Policymakers ......................................................................... " 179 3. State Courts as Rights Enforcers ..................................................................... 1182 C. A Jurisprudence of Consequences .............................................................................. 1183 D. Why Education and Not Welfare? ........................................................................... i86 E. Implications for Welfare Litigation ........................................................................... i9i IV. CONCLUSION ........................................................................................................................ 1194