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...
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.
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.
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.
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.
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.
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
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...
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...
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...
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...
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.
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...
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...
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
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
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...
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...
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...
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...