A substitute for substitution: Bolsa Família's effects on the combination of work and school for children and adolescents aged 10 - 18

This study seeks to examine specifically the extent to which the benefit has affected the allocation of time between school and work by children and adolescents. The study takes into account that, in Brazil, it is possible and likely to combine study and work, since the vast majority of schools operate in shifts. We return to this point in our analysis. On the one hand, it can be argued that the programme has beneficial effects on children’s time allocation if it increases school attendance and time devoted to studying and reduces working time. The programme can also be seen as having beneficial effects if it hinders or prevents an increase in the number of working hours, given the strictness in the time devoted to school. In the former case, it is expected that one will observe, simultaneously, an increase in the time devoted to studying and a decline in labour market participation. In the latter, one can observe greater dedication to school without, however, resulting in a decline in labour market participation. Some studies that have reviewed the programme effects on schooling and labour market decisions show a positive effect on school attendance, as well as a decrease in labour market participation, while others show only increased school attendance, without any reduced labour market participation. Taking a middle ground, the results from this paper show that the programme has positive effects on school attendance, but instead of having a negative or insignificant effect on labour market participation, the programme effect simultaneously increases the likelihood of working. We discuss these results in five sections

Familiar agriculture: contributions for the national growth

The family agricultural sector is often remembered for its importance in the uptake of employment and in the food production, especially toward the self consumption, ie it focus more at social functions of social character than economic ones, in view of its lower productivity and incorporation of technology. However, it is necessary to emphasize that the family production, and not only is an important factor to reduce the rural exodus but also it is a source of income for families with lower incomes as well contributes significantly to the generation of wealth, not only of the agricultural sector, but of the country itself . To justify this statement the following text presents the main results of research conducted by the partnership NEAD FIPE-titled as: "The importance of family agribusiness in Brazil".Agricultura familair, inout-output, Brazil

O Potencial Distributivo do Imposto de Rendapessoa Física (IRPF)

This text argues for higher Personal Income Tax levels. We show that, for all countries for which tax information is available, Brazil is the one in which Personal Income Tax collection as a percentage of the gross tax burden is the lowest. Personal Income Taxes account for about 6% of the Gross Tax Burden, slightly more than 2% of GDP, and slightly more than 4% of family income (according to the PNAD household survey). We show that this is due both to the fact that tax brackets are so high so as to exempt 85% of income earners from paying any income tax and the fact that our highest tax bracket is only 27.5%, which is lower than the maximum tax bracket of almost all countries for which tax information is available. Using Household and Expenditure Surveys, we estimate the Personal Income Tax Concentration Coefficients at between 89 and 92, which show a very progressive tax schedule. We also estimate that families who live on self employment and business income evade or avoid 80% of their personal income tax liabilities but that families who live off employment income evade or avoid only 20%. Finally, we analyze the impact of a series of theoretical changes in Personal Income Tax rules and conclude that they would approximately double Personal Income Tax collection. If the additional revenue were compensated by a reduction in a regressive tax, such as Contribuição para o Financiamento da Seguridade Social (Cofins), so as to hold the total Tax Burden constant, the result would be a 2,3 point fall in the Gini coefficient