Analysis of the Brazilian tax incentives to innovation and patent data: a Principal-Agent model approach

Nos proponemos evaluar la Lei do Bem (ley 11.196/05) para las regionesbrasileñas (Norte, Nordeste, Centro-Oeste, Sudeste y Sur). Este es el primer estudio queanaliza la Lei do Bem utilizando simulaciones de juegos extensos para las diferentes regionesdel país. A partir de los datos de 2006 a 2015, encontramos riesgo moral entre el gobierno ylas empresas innovadoras brasileñas, ya que no había ningún incentivo expreso en la Lei doBem para estimular al sector industrial a innovar y registrar la innovación como patente. Porlo tanto, las políticas que revisan la estructura de incentivos fiscales contenida en la Lei doBem, así como el estímulo a las industrias y empresas para registrar patentes en las bases dedatos de patentes públicas, pueden tener efectos positivos en el sistema de innovaciónbrasileño.info:eu-repo/semantics/publishedVersio

Contracts Between Small Scale Soybean Farmers and the Biodiesel Industry in Brazil: An Application of Principal-Agent Model

A contract is considered incomplete when the optimal solution for a contractual problem requires some information from the parts which is not observable by one or both parts. This problem is found in the biodiesel production chain among small scale farmers and biodiesel companies in Brazil, which is regulated by a certification called Social Fuel Seal under the framework of the PNPB (Brazilian Program for Production and Use of Biodiesel). In order to minimize this hindrance, an incentive structure was elaborated utilizing the nonlinear programming. The Principal-Agent approach was used to verify if these new incentives allow for the small scale soybean farmer to put great effort level in the agricultural production. When the incentive structure is evaluated through the model proposed, the result indicates that both the farmer and the biodiesel company will have their profits maximized if the producer puts on great effort. Thus, it is clear the importance to include this mechanism of stimulation to productivity increase into the PNPB framework in order to contribute to the competitiveness of the Biodiesel chain in Brazil

Knowledge of official ethical standards and tolerance towards corruption: An exploratory study

Corruption is often defined as a deviant conduct from established legal and formal norms and expected ways of behaving in the exercise of official duties and the discharge of official responsibilities. Readiness to tolerate corruption will hinge primarily upon the evaluator’s understanding of what those ethical standards are. This means that citizens’ willingness to accept corruption as something “normal” to the functioning of democracy or “beneficial” to economic development is likely to be affected by how knowledgeable they are about the ethical standards of governing public office. Such knowledge can be instilled by academic and experiential learning. So, we question to what extent citizens’ knowledge of official ethical standards affect their tolerance towards corruption? Based on new individual level data collected from six focus groups conducted in Portugal, we show a possible negative association between the appropriate knowledge of official ethical standards and tolerance towards corruption. The results are exploratory, but sufficiently interesting to test our hypothesis with a larger sample.info:eu-repo/semantics/publishedVersio

Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison

This study investigates the differences observed in the rate of tax evasion between the Global North and South countries, with special focus on Brazil, by comparing key parameters of their tax systems, namely, tax burden, audit cost, and fines. This is achieved by extending and applying Graetz, Reinganun, and Wilde’s model using data from tax authorities from European and Latin American countries, which produced parameters that are used for Bayesian games. The results show that tax evasion is directly associated with tax burden and audit cost, but the effect of fines is unclear. Overall, findings pointed to shortcomings in the tax system of Latin American countries that create the avenue for high tax evasion.info:eu-repo/semantics/publishedVersio

NOVO CÓDIGO FLORESTAL BRASILEIRO: MUDANÇAS E PERSPECTIVAS

Brazil adopted a new forest code in 2012 within environmentalists and farmers conflicts. However, specialists show that the new forest code may be more lenient with the rules to protect permanent preservation areas and legal reserves. Thus, this work aims to evaluate main changes brought by new forest code and the future impact of these new rules on farms and the environment. We conclude that new forest code may have serious consequences for environment and human life.O Brasil adotou o novo código florestal em 2012 em um ambiente marcado por confrontos entre ambientalistas e ruralistas. Além disso, especialsitas indicam que o novo código pode estar mais leniente com as regras de proteção de áreas de preservação permanente e reservas legais. Nesse sentifo, o objetivo do presente trabalho foi avaliar as principais mudanças executadas pelo novo código e os provávies impactos futuros dessas novas regras sobre produtores rurais e o meio ambiente. Como resultado principal, observa-se que o novo código florestal, na forma como foi reestruturado, pode trazer sérias consequencias para o meio ambiente e para a vida humana

Contract Farming: Inclusion of Small Scale Farmers in the Brazilian Biodiesel Production Chain

Contract farming is a key element for the Brazilian Biodiesel Program, which aim to promote social inclusion of small scale farmers. The relationship between the industry and the farmers is regulated by a certification called Social Fuel Seal. The seal allows to the biodiesel producers favorable financing schemes, tax exemptions and, especially, the right to participate in specific auctions to sell the biodiesel. By the other side, the basic requirements are: i) acquisition of a minimum percentage of raw material from small scale farmers, ii) enter into contract with the farmers, iii) ensure technical assistance and training to the farmers. The Brazilian biodiesel program, in only five year, has obtained positive results. Although the inclusion of 109 thousand small scale farmers represents a small percentage, having in mind the total number of small scale farmers in Brazil (4,5 million), it is a very expressive figure comparing with 40 thousand sugar cane producers involved in the 40 years old ethanol program. The main challenge of the program is to increase the number of small scale farmers supplying the biodiesel industry with oilseed, especially in the Northeast and North regions of Brazil. The creation of a captive market for small scale oilseed farmers occurs under the regulatory framework of the Social Fuel Seal, which demands a mediated agreement between farmers and the industry. The formalization of a contract can be an important factor helping to organize the oilseed production chain, as the coordination of the production chain, including also the by-products, is a key factor

Technical efficiency in Brazilian citrus production

The purpose of this study was to analyze the technical efficiency of citrus producing properties in Sao Paulo state, in 2009 and 2010.  For this, producers were interviewed; non–parametric data envelopment analysis approach was applied to calculate levels of technical efficiency, and an econometric approach was applied to establish technical efficiency determinants. The results showed that a great part of Sao Paulo citrus producing properties works inefficiently and the variables that mostly contribute to increase  efficiency are “producer schooling “ and “experience as rural producer”.

Technical Efficiency Analysis of citrus properties from São Paulo

Este trabalho teve por objetivo analisar a eficiência técnica das propriedades citrícolas do estado de São Paulo. Aplicou-se a análise envoltória de dados (DEA), para calcular os níveis de eficiência técnica, e uma abordagem econométrica, para conhecer os determinantes da eficiência técnica. Os resultados mostraram que grande parte das propriedades citrícolas atua de forma ineficiente e as variáveis que mais contribuem para aumento da eficiência são “escolaridade” e “tempo como produtor rural”. As funções de produçãomédia e de fronteiramostraram-se diferentes quanto à magnitude dos seus parâmetros, indicando que esse instrumental de análise é muito importante e sua estimação e interpretação, de forma correta, pode facilitar a tomada de decisão e melhorar significativamente a alocação dos recursos.This study aimed at analyzing the technical efficiency of citrus farms in the State of São Paulo.For that, data envelopment analysis was applied (DEA) to calculate the levels of technical efficiency, and an econometric approach was used to know the determinants of technical efficiency. The results showed that the majority of citrus properties of São Paulo operate inefficiently and the variables that contribute most to increasing efficiency are "schooling" and "time as farmers." The average production and frontier functions were different regarding the magnitude of its parameters, indicating that the instrumental analysis is very important and its correct estimation and interpretation, can facilitate decision making and significantly improve the allocation of resources

Sexual violence against children and adolescents in Brazil: a systematic review of the literature

O propósito desse artigo foi realizar um levantamento sistematizado das pesquisas de pós-graduação Strictu Sensu, contendo informações relevantes sobre a problemática da violência sexual contra crianças e adolescentes no Brasil. Após a seleção filtrada de 46 trabalhos, foi possível identificar a prevalência das pesquisas realizadas em Instituições Públicas de Ensino Superior (IFES) localizadas nas regiões Nordeste e Sudeste. Em relação ao perfil das vítimas, prevalece a violência sexual contra meninas, e o risco de violência aumenta na medida em que estas se aproximam da adolescência (faixa entre 12 e 14 anos). Ficou bastante claro que a temática deve ser entendida sob um aspecto multidisciplinar, havendo, assim, necessidade de articulação entre os diversos atores sociais envolvidos na formulação de políticas públicas voltadas para proteção das crianças e adolescentes.Palavras-Chave: violência sexual, crianças e adolescentes, BrasilWe propose to conduct a systematic literature review of postgraduate research, which relevant information on the issue of sexual violence against children and adolescents in Brazil. After the selection of 46 researches, we identify the prevalence of research carried out in Public Institutions (IFES) located in the Northeast and Southeast regions. Regarding the profile of the victims, sexual violence against girls prevails, and the risk of violence increases as they approach adolescence (between 12 and 14 years old). It was quite clear that the theme should be understood from a multidisciplinary aspect, thus requiring articulation between the various social actors involved in the formulation of public policies aimed at protecting children and adolescents.Keywords: sexual violence, children and adolescents, Brazi