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‣ Reconhecimento, mensuração e tributação da renda no setor imobiliário; Recognition, measurement and taxation of income in the real estate sector

Freitas, Rodrigo de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 01/06/2012 Português
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Atualmente, verifica-se um momento de grande reflexão dos aplicadores do Direito Tributário, em decorrência do impacto trazido pelos novos métodos e critérios contábeis aplicados à apuração do lucro societário das empresas no Brasil. A aplicação dos princípios contábeis geralmente aceitos passou a estabelecer novos paradigmas para o reconhecimento e mensuração do lucro, influenciando a forma de interpretar a legislação tributária. Esse contexto ganha grande relevância no que tange à apuração e tributação da renda no setor imobiliário. Isto porque esse setor da economia é cuidadosamente regulamentado, do ponto de vista contábil, tanto pela legislação societária quanto pela fiscal. Com efeito, o presente estudo analisa a delimitação da competência constitucional para tributação da renda pela União, sobretudo os limites oferecidos pelos princípios constitucionais tributários. Também se analisam as definições de renda pelo CTN e os critérios de definição do momento de realização. Ocorre que a definição do fato gerador do imposto de renda muitas vezes se vale de conceitos previstos em outras áreas do Direito, especialmente no Direito Privado. Dessa forma, são analisados os conceitos estabelecidos pelo Direito Contábil Societário...

‣ Challenges to MDG Achievement in Low Income Countries : Lessons from Ghana and Honduras

Bussolo, Maurizio; Medvedev, Denis
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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This paper summarizes the policy lessons from applications of the Maquette for MDG Simulations (MAMS) model to two low income countries: Ghana and Honduras. Results show that costs of MDGs achievement could reach 10-13 percent of GDP by 2015, although, given the observed low productivity in the provision of social services, significant savings may be realized by improving efficiency. Sources of financing also matter: foreign aid inflows can reduce international competitiveness through real exchange appreciation, while domestic financing can crowd out the private sector and slow poverty reduction. Spending a large share of a fixed budget on growth-enhancing infrastructure may mean sacrificing some human development, even if higher growth is usually associated with lower costs of social services. The pursuit of MDGs increases demand for skills: while this encourages higher educational attainments, in the short term this could lead to increased income inequality and a lower poverty elasticity of growth.

‣ Trade Policy, Income Risk, and Welfare

Krebs, Tom; Krishna, Pravin; Maloney, William
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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This paper studies empirically the relationship between trade policy and individual income risk faced by workers, and uses the estimates of this empirical analysis to evaluate the welfare effect of trade reform. The analysis proceeds in three steps. First, longitudinal data on workers are used to estimate time-varying individual income risk parameters in various manufacturing sectors. Second, the estimated income risk parameters and data on trade barriers are used to analyze the relationship between trade policy and income risk. Finally, a simple dynamic incomplete-market model is used to assess the corresponding welfare costs. In the implementation of this methodology using Mexican data, the paper finds that trade policy changes have a significant short run effect on income risk. Further, while the tariff level has an insignificant mean effect, it nevertheless changes the degree to which macroeconomic shocks affect income risk.

‣ Poverty Traps and Nonlinear Income Dynamics with Measurement Error and Individual Heterogeneity

Antman, Francisca; McKenzie, David J.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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Theories of poverty traps stand in sharp contrast to the view that anybody can make it through hard work and thrift. However, empirical detection of poverty traps is complicated by the lack of long panels, measurement error, and attrition. This paper shows how dynamic pseudo-panel methods can overcome these difficulties, allowing estimation of non-linear income dynamics and testing for the presence of poverty traps. The paper explicitly allows for individual heterogeneity in income dynamics to account for the possibility that particular groups of individuals may face traps, even if the average individual does not. These methods are used to examine the evidence for a poverty trap in labor earnings, income, and expenditure in Mexico and are compared to panel data estimates from a short rotating panel. The results do find evidence of nonlinearities in household income dynamics and demonstrate large bias in the panel data estimates. Nevertheless, even after allowing for heterogeneity and accounting for measurement error, the paper finds no evidence of the existence of a poverty trap for any group in the sample.

‣ Assessment of Housing for Low-income Groups in Danang : Phase I Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
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Danang City is the capital and economic hub of the central region of Vietnam. As in all of the major urban centers of the country, Danang is currently experiencing rapid urbanization fueled by consistent economic growth and the resultant steady increase in population, much through rural-urban migration. For this reason, central and city government has been increasingly concerned with the urban development and housing sectors. The objective of the (LIHAS) Study is to undertake an assessment of the low-income housing sector in Danang with a view to: i) determining effective demand for low-income shelter in Danang; and ii) providing alternative models of housing production, including aspects of housing finance, construction and maintenance. The Study will take account of Government housing policy as it affects low-income households (LIH) in Danang. In this regard there has been a move away from direct Government involvement in house construction for the public sector service which was found to be financiallyunsustainable. The scope of work is based on two phases as follows: Phase I. Data Collection and Analysis: this will involve: i) agreement with the DPC on adefinition low-income households for Danang City to be used as basis for the Study; ii) a literature review of relevant reports and studies; iii) preparation of an inventory of all existing publicly constructed housing developments for low-income groups in Danang built since 1980; iv) a rough assessment of the current size and rate of expansion of informal housing in the City; v) an assessment of the type and level of private sector participation in low income housing provision; vi) a review and assessment of the roles and responsibilities of both DONRE and DOC in respect to the provision and maintenance of publicly sponsored low-income housing; vii) a financial assessment of DONRE and DOC operations withrespect to the provision and maintenance of low-income housing; viii) identification of the binding constraints on the creation of low-income housing generally and in Danang specifically.

‣ Livestock Assets, Livestock Income and Rural Households : Cross-Country Evidence from Household Surveys

Pica-Ciamarra, Ugo; Tasciotti, Luca; Otte, Joachim; Zezza, Alberto
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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This paper investigates the livestock asset positions of rural households and the contribution of livestock to their income in 12 developing countries. It draws on the FAO Rural Income Generating Activities (RIGA) database, which allows cross-country comparisons of household surveys. The majority of rural households keep livestock; the rural poor, defined as those living in rural areas and belonging to the bottom expenditure quintile, are more likely to keep livestock than those in higher quintiles; there are minor differences in herd composition between households, and the contribution of livestock to total income is overall small, with no significant differences across households.

‣ Should Income Inequality Be Reduced and Who Should Benefit? Redistributive Preferences in Europe and Central Asia

Cojocaru, Alexandru; Diagne, Mame Fatou
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
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This paper examines support for reducing inequality and for income redistribution to specific groups in Europe and Central Asia. The paper uses the Life in Transition Survey to analyze cross-country differences in redistributive preferences and the determinants of individual-level differences in such preferences. The analysis tests for various possible motivations, such as self-interest, beliefs about the fairness of the income-generating process, past social mobility experience, or expectations of future social mobility. Fewer people wanted to reduce the gap between the rich and the poor in 2010 than in 2006 in transition countries. Support for redistribution toward specific groups is highest for the disabled and the elderly, but there is high heterogeneity across countries in support for various redistributive policies, as well as in the alignment between average beliefs and actual policies. The empirical analysis confirms the importance of beliefs about fairness in influencing redistributive preferences...

‣ Competition in Kenyan Markets and Its Impact on Income and Poverty : A Case Study on Sugar and Maize

Argent, Jonathan; Begazo, Tania
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
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This paper investigates the link between competitive, well-functioning food markets and consumer welfare. The paper explores two key food markets in Kenya -- sugar and maize -- and argues that a variety of factors conspire to distort market prices upward. Distortionary factors include import tariff policy, nontariff barriers, potential anticompetitive conduct by firms, and direct state intervention in markets. Changes in sugar and maize prices are shown to have significant welfare effects on consumers. Equivalent income effects are estimated using the most recent available representative household survey data -- the Kenya Integrated Household Budget Survey 2005/06. The paper shows that relaxing trade barriers to allow sugar prices to fall by 20 percent could reduce poverty by 1.5 percent. Similarly, adjusting government interventions in the maize market, which have been shown to inflate maize prices by 20 percent on average, could reduce poverty by 1.8 percent. The magnitude of the estimated income effects may vary based on updated household-level consumption data...

‣ Metropolitan Income Inequality and Working-Age Mortality: A Cross-Sectional Analysis Using Comparable Data from Five Countries

Ross, N.; Dorling, D.; Dunn, J.; Henriksson, G.; Glover, J.; Lynch, J.; Weitoft, G.
Fonte: Oxford Univ Press Inc Publicador: Oxford Univ Press Inc
Tipo: Artigo de Revista Científica
Publicado em //2005 Português
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The relationship between income inequality and mortality has come into question as of late from many within-country studies. This article examines the relationship between income inequality and working-age mortality for metropolitan areas (MAs) in Australia, Canada, Great Britain, Sweden, and the United States to provide a fuller understanding of national contexts that produce associations between inequality and mortality. An ecological cross-sectional analysis of income inequality (as measured by median share of income) and working-age (25–64) mortality by using census and vital statistics data for 528 MAs (population >50,000) from five countries in 1990–1991 was used. When data from all countries were pooled, there was a significant relationship between income inequality and mortality in the 528 MAs studied. A hypothetical increase in the share of income to the poorest half of households of 1% was associated with a decline in working-age mortality of over 21 deaths per 100,000. Within each country, however, a significant relationship between inequality and mortality was evident only for MAs in the United States and Great Britain. These two countries had the highest average levels of income inequality and the largest populations of the five countries studied. Although a strong ecological association was found between income inequality and mortality across the 528 MAs...

‣ Household income modifies the association of insurance and dental visiting

Anikeeva, O.; Brennan, D.; Teusner, D.
Fonte: BioMed Central Ltd. Publicador: BioMed Central Ltd.
Tipo: Artigo de Revista Científica
Publicado em //2013 Português
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BACKGROUND Dental insurance and income are positively associated with regular dental visiting. Higher income earners face fewer financial barriers to dental care, while dental insurance provides partial reimbursement. The aim was to explore whether household income has an effect on the relationship between insurance and visiting. METHODS A random sample of adults aged 30–61 years living in Australia was drawn from the Electoral Roll. Data were collected by mailed survey in 2009–10, including age, sex, dental insurance status and household income. RESULTS Responses were collected from n = 1,096 persons (response rate = 39.1%). Dental insurance was positively associated with regular visiting (adjusted prevalence ratio (PR) = 1.18; 95% CI: 1.01-1.36). Individuals in the lowest income tertile had a lower prevalence of regular visiting than those in the highest income group (PR = 0.78; 95% CI: 0.65-0.93). Visiting for a check-up was less prevalent among lower income earners (PR = 0.65; 95% CI: 0.50-0.83). Significant interaction terms indicated that the associations between insurance and visiting varied across income tertiles showing that income modified the effect. CONCLUSIONS Household income modified the relationships between insurance and regular visiting and visiting for a check-up...

‣ Three Essays on the Taxonometrics of Labor Income; Drei Beiträge zur ökonometrischen Untersuchung der Folgen der Besteuerung von Arbeitseinkommen

Weiss, Martin
Fonte: Universidade de Tubinga Publicador: Universidade de Tubinga
Tipo: Dissertação
Português
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Diese Dissertation umfasst drei Beiträge zur ökonometrischen Untersuchung der Wirkungen der Besteuerung von Arbeitseinkommen (Taxonometrics). Der erste Beitrag versucht die Frage zu klären, wie die Besteuerung von Arbeits- und Kapitaleinkommen miteinander kompatibel gemacht werden können. Dazu wird eine Mincer Gleichung geschätzt, die den Verlauf von Alters-Einkommens-Profilen für deutsche Universitätsabgänger liefert. Der Schätzer von Hausman und Taylor (1981) wird benutzt, um mit der offensichtlichen Endogenität der Ausbildungsdauer umzugehen. Diese Ergebnisse werden auf das Modell von Nielsen und Soerensen (1997) angewandt. Schließlich wird eine Sensitivitätsanalyse durchgeführt, die zeigt, wie stark der Steuersatz auf Arbeitseinkommen erhöht werden muss, um ihn mit dem -als exogen angenommenen- Kapitaleinkommensteuersatz kompatibel zu machen. Dabei wird der Zinssatz jeweils variiert. Der zweite Beitrag untersucht die Humankapitalinvestitionen, die Arbeiter unternehmen, nachdem sie die Universität verlassen haben und im Arbeitsmarkt aktiv sind. Die Erträge aus Schulungsmaßnahmen, die zwischen 2001 und 2003 in Deutschland unternommen wurden, werden mit einem "treatment effects model" geschätzt. Die Ergebnisse zeigen...

‣ Factor Shares and Income Inequality - Empirical Evidence from Germany 2002-2008

Adler, Martin; Schmid, Kai Daniel
Fonte: Universidade de Tubinga Publicador: Universidade de Tubinga
Tipo: ResearchPaper
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We examine the interplay between changes in the functional distribution of income and the distribution of market income among households. We use micro data from the German Socio-Economic Panel as well as macro data from the German Federal Statistical Office from 2002 to 2008. We categorize and evaluate the implications of changes in the functional distribution of income upon the distribution of income among individuals on the basis of a simple theoretic framework that links the degree of the concentration of income from asset flows among individuals to the (structural) relationship between individuals’ levels of market income and their respective income shares from asset flows. Our empirical analysis offers two insights: First, the relative rise of income from asset flows reported by German National Accounting Statistics is also evident in the micro data taken from the German Socio-Economic Panel. Second, rising capital income shares are associated with an increasing concentration of market income.

‣ Self-rated dental health and dental insurance: modification by household income

Teusner, D.N.; Anikeeva, O.; Brennan, D.S.
Fonte: BioMed Central Publicador: BioMed Central
Tipo: Artigo de Revista Científica
Publicado em //2014 Português
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BACKGROUND: Previous studies have reported that socioeconomically disadvantaged Australians have poorer self-rated dental health (SRDH), are less likely to be insured for dental services and are less likely to have regular dental visits than their more advantaged counterparts. However, less is known about the associations between dental insurance and SRDH. The aim of this study was to examine the associations between SRDH and dental insurance status and to test if the relationship was modified by household income. METHODS: A random sample of 3,000 adults aged 30-61 years was drawn from the Australian Electoral Roll and mailed a self-complete questionnaire. Analysis included dentate participants. Bivariate associations were assessed between SRDH and insurance stratified by household income group. A multiple variable model adjusting for covariates estimated prevalence ratios (PR) of having good to excellent SRDH and included an interaction term for insurance and household income group. RESULTS: The response rate was 39.1% (n = 1,093). More than half (53.9%) of the participants were insured and 72.5% had good to excellent SRDH. SRDH was associated with age group, brushing frequency, insurance status and income group. Amongst participants in the $40...

‣ Peru : Restoring the Multiple Pillars of Old Age Income Security

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Social Protection Study; Economic & Sector Work
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In this report, the components of a national retirement security system are categorized - as "pillars", or as "tiers" according to their objective. This is in marked contrast to other publications that categorize the branches of a pension system in accordance with who administers them (the public or private sector); how are benefits structured (final-salary defined benefit formula, or defined contributions); or, their financing mechanism (pay-as-you-go, or full funding). Thus, the term "first pillar" or "pillar one" refers to that part of a pension system intended to keep elderly out of poverty; "second pillar" or "pillar two" to that part intended to help individuals smooth consumption over their life-cycle, i.e., to prevent a dramatic fall in income at retirement time; and, "third pillar" or "pillar three" to the instruments, and institutions available on a voluntary basis for workers to increase their income in old age. This report intends to explore, and present policy options to extend formal protection against old age poverty risks...

‣ Bridging the Economic Divide within Nations : A Scorecard on the Performance of Regional Development Policies in Reducing Regional Income Disparities

Shankar, Raja; Shah, Anwar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
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Regional inequalities represent a continuing development challenge in most countries, especially those with large geographic areas. Globalization heightens these challenges because it places a premium on skills: since rich regions typically also have better educated and better skilled labor, the gulf between rich and poor regions widens. While central governments in unitary states are relatively unconstrained in their choice of policies for reducing regional disparities, in a federation the division of powers curtails federal flexibility in policy choice. Thus in federal states large regional disparities can represent serious threats, with the state's inability to deal with such inequities creating potential for disunity and, in extreme cases, for disintegration. Inequalities beyond a threshold may lead to calls for separation by both the richest and the poorest regions. While the poorest regional may consider the inequalities a manifestation of regional injustice, the richest regions may view the union with the poorest regions as holding them back in their drive toward prosperity. Under these circumstances...

‣ External Shocks, Fiscal Policy and Income Distribution : Alternative Scenarios for Moldova

Kinnunen, Jouko; Lofgren, Hans; Sulla, Victor; Merotto, Dino
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
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The economy of Moldova, which has one of the lowest levels of gross national income per capita in the World Bank Europe and Central Asia region, is strongly linked to the outside world, especially to the neighboring countries of the European Union and the Commonwealth of Independent States. This paper analyzes a set of scenarios for Moldova up to 2020, defined to shed light on issues related to an alternative future dominated by goods and services exports as opposed to today's reliance on worker remittances. The analysis is based on a Moldovan version of MAMS (Maquette for Millennium Development Goal Simulations), a CGE (Computable General Equilibrium) model for country strategy analysis. In sum, the impact of increased export demand and productivity growth is more positive when these shocks are directed to manufacturing, a sector more heavily linked to international trade, compared with agriculture. Increased productivity in transport and communications generates faster growth with widely diffused benefits...

‣ Mexico - Income Generation and Social Protection for the Poor : Volume 4. A Study of Rural Poverty in Mexico

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Poverty Study; Economic & Sector Work
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This study is part of the second phase of a long-term programmatic work on poverty in Mexico, in three phases being carried out by the Bank at the request of the Government of Mexico. Reasons for a study on rural poverty, are because the size and intensity of the phenomenon, poverty, and inequality in rural Mexico are a matter of concern not only from the well-being of the poors' point of view, but also from that of the expansion of the internal market, inclusion of large sectors of the population traditionally excluded from the economic and social mainstream, and, the political integration and stability of the country. Poverty incidence in rural areas, in particular extreme poverty, is much higher than in urban ones. Although most of the country's moderate poor live in urban areas, most of the extreme poor are rural, even if the rural population is only one quarter of total. There are differences in sources of income between rural and urban poor. Also, rural environment poses specific constraints for provision of social infrastructure and services. Furthermore, institutions and culture tend to differ between rural and urban areas. The presence of indigenous groups is much larger in rural areas, whereas the production systems, the economic and other risks faced by rural poor and their coping strategies...

‣ Financial Capability in Low- and Middle-Income Countries : Measurement and Evaluation

Holzmann, Robert; Mulaj, Florentina; Perotti, Valeria
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
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This report provides an overview of the conceptual foundations and work program implemented by the World Bank under the Russia Financial Literacy and Education Trust Fund (RTF) generously supported by the Ministry of Finance of the Russian Federation beginning in October 2008. The overall objective of the Trust Fund was to support implementation of the December 2006 summit statement from the Russian G8 Presidency, which greatly advanced the topic of financial literacy and education within the international policy discussion. The specific objective of the overall effort was to extend the knowledge base to help Low-Income Country's (LICs) and Middle-Income Country's (MICs) prepare and implement national strategies and programs in this area. This report positions the results of the RTF work program undertaken by the World Bank within the broader realm of international knowledge activities. It highlights the contributions of this work program to the conceptual development and measurement of financial capability and the evaluation of the results achieved by programs directed towards its enhancement. The elements of the work program led by the World Bank focused on two measurement-related topics: 1) how to measure financial capability in a way that is applicable to diverse levels of economic development and across individuals of different income levels; and 2) how to measure the effectiveness of interventions to improve financial capability including...

‣ Participação das aposentadorias e pensões na desigualdade da distribuição da renda no Brasil no período de 1981 a 2001. ; The participation of retirements and pensions in the inequality of income distribution in Brazil from 1981 to 2001.

Ferreira, Carlos Roberto
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 08/05/2003 Português
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O modelo de financiamento do sistema previdenciário brasileiro é o de repartição simples, bastante sensível a mudanças estruturais de caráter econômico. Algumas dessas mudanças estruturais que afetaram a previdência, tiveram origem na Constituição de 1988, no crescente envelhecimento da população, no aumento da informalidade de vínculo trabalhista e em problemas políticos e administrativos no regime de previdência. Tais mudanças levaram a previdência a apresentar déficits elevados a partir de meados dos anos 90. Verificou-se que alguns princípios previdenciários como solidariedade, redistribuição e eqüidade não foram respeitados. Observou-se a existência de distorções no valor de aposentadorias e pensões, privilegiando poucos e evidenciando a existência de problemas no modelo de repartição simples. Este trabalho teve como objetivo principal verificar se o rendimento das aposentadorias e pensões contribuiu para aumentar a desigualdade da distribuição de renda no Brasil. Utilizou-se a metodologia de decomposição do índice de Gini, que consiste em determinar a contribuição de cada parcela do rendimento para a desigualdade total, utilizando-se os dados da Pesquisa Nacional de Amostras Domiciliares (PNAD) de 1981 a 2001. Através dos estratos de rendimento domiciliar per capita agregados...

‣ Diferenças de escolaridade e rendimento do trabalho nas regiões nordeste e sudeste do Brasil.; Differences of schooling and labor income in the northeast and southeast of Brazil.

Pereira, Dilson José de Sena
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 04/05/2001 Português
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O objetivo deste estudo é identificar e estimar a influência da escolaridade e outros fatores socioeconômicos no rendimento do trabalho no nordeste e sudeste do Brasil. Retornos a escolaridade, sexo, cor da pele e nível educacional dos pais foram estimados com ajustamento de quatros diferentes modelos econométricos: três regressões lineares múltiplas e um modelo de variável instrumental. Neste estudo foi utilizada amostra de 3.169 observações, selecionada da Pesquisa sobre Padrões de Vida 1996-1997 – PPV do IBGE. A seleção da amostra se deu através da imposição de algumas restrições aos microdados da PPV, sendo as principais: i) observações com rendimento do trabalho positivo; ii) de pessoas com 15 anos ou mais de idade que conheciam o nível educacional dos pais. O referencial teórico deste estudo é baseado na teoria do capital humano, com ênfase especial as contribuições de T. W. Schultz e Jacob Mincer. Os resultados encontrados são consistentes com os princípios propostos por Mincer. Em todas formulações o conjunto de variáveis mostrou-se relevante e o coeficiente de determinação satisfatório. A pesquisa aponta para a existência de uma relação positiva entre educação e rendimento do trabalho. As taxas de retornos estimadas para escolaridade variam de 12% a 19% e parecem plausíveis para o caso brasileiro. Como relação de causa e efeito...