The Informal Sector: An Equilibrium Model and Some Empirical Evidence from Brazil, Second Version

We test implications of a simple equilibrium model of informality using a survey of 48,000+ small firms in Brazil. In the model, agent's ability to manage production differ and informal firms face a higher cost of capital and limitation on size, although these informal firms avoid tax payments. As a result, informal firms are managed by less able entrepreneurs, are smaller, and employ a lower capital-labor ratio. The model predicts that the interaction of an index of observable inputs to entrepreneurial ability and formality is positively correlated with firm size, which we verify in the data. Using the model, we estimate that informal firms in our dataset faced at least 1.3 times the cost of capital of formal firms.Informal Sector, Tax Avoidance, Brazil

The Informal Sector: An Equilibrium Model and Some Empirical Evidence from Brazil

We test implications of a simple equilibrium model of informality using a survey of 48,000+ small firms in Brazil. In the model, agent's ability to manage production differ and informal firms face a higher cost of capital and limitation on size, although these informal firms avoid tax payments. As a result, informal firms are managed by less able entrepreneurs, are smaller and employ a lower capital-labor ratio. When education is an imperfect proxy for ability, the model predicts that the interaction of the manager's education and formality is positively correlated with firm size. Using the model, we estimate that informal firms in our dataset faced at least 1.3 times the cost of capital of formal firms.Informal Sector, Tax Avoidance, Brazil

As Condições Ambientais da Microbacia Hidrográfica do Lajeado da Represa, Município de Marcelino Ramos/RS, com Ênfase na Qualidade da Água

This work aimed at to study the main environmental conditionsof the hydrographical basian of the Lajeado da Represa, municipal districtof Marcelino Ramos, RS. For so much, the physical aspects were considered (geomorphology, climate, soil, geology, hidrografy, vegetation) and theevaluation of the quality of the water. For the characterization of the qualityof the water the following parameters were considered: color, overcast,STD (solids total dissolved), total hardness, pH, electric conductivity,chloride, fecal and total coliformes. The samples of water were collected inthe nascent and in some points of the course of the Lajeado da Represa,mainly in the places where it existed the evidences of garbage deposits andsewer. The obtained results reveal environmental alterations, caused by thehuman interventions and for the pollution of the water that commit thebalance of the ecosystem and the quality of life of the population.Este trabalho objetivou estudar as principais condições ambientaisda microbacia hidrográfica do Lajeado da Represa, município de MarcelinoRamos, RS. Para tanto, foram considerados os aspectos físicos(geomorfologia, clima, solo, geologia, hidrografia, vegetação) e a avaliaçãoda qualidade da água. Para a caracterização da qualidade da água foram consideradosos seguintes parâmetros: cor, turbidez, STD (sólidos totais dissolvidos),dureza, pH, condutividade elétrica, cloretos e coliformes fecaise totais. As amostras foram coletadas nas nascentes e em alguns pontos docurso do Lajeado da Represa, principalmente nos locais onde existia a evidência de depósitos de lixo e esgoto. Os resultados obtidos revelam altera-ções ambientais, causadas pelas intervenções antrópicas e pela poluiçãohídrica que comprometem o equilíbrio do ecossistema e a qualidade de vidada população

“Value Added Taxes, Chain Effects and Informality”, Second Version

This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil. We define informality as tax avoidance; firms in the informal sector avoid tax payments but suffer other limitations. A novel theoretical contribution in this model is the role of value added taxes in transmitting informality. It predicts that the informality of a firm is correlated to the informality of firms from which it buys or sells. The model also implies that higher tolerance for informal firms in one production stage increases tax avoidance in downstream and upstream stages. Empirical analysis shows that, in fact, various measures of formality of suppliers and purchasers (and its enforcement) are correlated with the formality of a firm. Even more interestingly, when we look at sectors where Brazilian firms are not subject to the credit system of value added tax, but instead the value added tax is applied at some stage of production at a rate that is estimated by the tax authorities, this chain effect vanishes.Informal Sector, VAT, Tax Avoidance

The Informal Sector, Third Version

This paper investigates the determinants of informal economic activity. We present two equilibrium models of informality and test their implications using a survey of 48,000+ small firms in Brazil. We define informality as tax avoidance; firms in the informal sector avoid tax payments but suffer other limitations. In the first model there is a single industry and informal firms face a higher cost of capital and a limitation on size. As a result informal firms are smaller and have a lower capital-labor ratio. When education is an imperfect proxy for ability, we show that the interaction of the manager's education and formality has a positive correlation with firm size. These implications are supported by our empirical analysis. A novel theoretical contribution in this paper is a model that highlights the role of value added taxes in transmitting informality. It predicts that the informality of a firm is correlated to the informality of firms from which it buys or sells. The model also implies that higher tolerance for informal firms in one production stage increases tax avoidance in downstream and upstream sectors. Empirical analysis shows that, in fact, various measures of formality of suppliers and purchasers (and its enforcement) are correlated with the formality of a firm. Even more interestingly, when we look at sectors where Brazilian firms are not subject to the credit system of value added tax, but instead the value added tax is applied at some stage of production at a rate that is estimated by the State, this chain effect vanishes.Informal Sector, VAT, Tax Avoidance

Value Added Taxes, Chain Effects and Informality

This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil. We define informality as tax avoidance; firms in the informal sector avoid tax payments but suffer other limitations. A novel theoretical contribution in this model is the role of value added taxes in transmitting informality. It predicts that the informality of a firm is correlated to the informality of firms from which it buys or sells. The model also implies that higher tolerance for informal firms in one production stage increases tax avoidance in downstream and upstream stages. Empirical analysis shows that, in fact, various measures of formality of suppliers and purchasers (and its enforcement) are correlated with the formality of a firm. Even more interestingly, when we look at sectors where Brazilian firms are not subject to the credit system of value added tax, but instead the value added tax is applied at some stage of production at a rate that is estimated by the tax authorities, this chain effect vanishes.Informal Sector,VAT,Tax Avoidance

Avaliação energetica e exergetica de um sistema gerador de processos psicometricos

Orientador: Jose Tadeu JorgeTese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia AgricolaResumo: Processos psicrométricos são muito usados na Engenharia Agrícola, para o condicionamento do ar, com a finalidade de manter ambientes climatizados de maneira adequada para conservar produtos agrícolas, por mais tempo e com qualidade. Este trabalho teve como objetivo principal a aplicação da metodologia de avaliação dos processos psicrométricos (aquecimento do ar por resistências elétricas; aquecimento e umidificação do ar por água quente; umidificação e aquecimento do ar; resfriamento do ar por contato direto com evaporador aletado; resfriamento do ar por água gelada; resfriamento evaporativo do ar e; finalmente, dois processos distintos de mistura adiabática de duas correntes de ar) utilizando os conceitos definidos pela combinação do 12e 22 Leis da Termodinâmica: exergia e irreversibilidade, num sistema adaptado para a geração dos processos psicrométricos descritos acima; comparando-se as eficiências energéticas com as eficiências exergéticas. Procurou-se, ainda, aplicar tal metodologia em estudos de casos de conservação, primeiro, do produto perecível: tomate cereja (Lycopersicum escu/entum MiI/.) através dos processos psicrométricos de resfriamento do ar por contato direto com evaporador aletado, resfriamento do ar por água gelada e resfriamento evaporativo do ar. Segundo, do produto deteriorável: sementes de soja (G/ycine maxu) via aquecimento do ar por resistências elétricas com altas vazões, resfriamento do ar por contato direto com evaporador aletado e, finalmente, aquecimento do ar por resistências elétricas com baixas vazões. Com equipamentos e instrumental adequados, variou-se, basicamente, em cada processo, gerado pelo Sistema Gerador de Processos Psicrométricos (SIGEP), as vazões e as potências elétricas requeridas pelos diferentes sistemas de condicionamento do ar e, com um sistema de aquisição de dados aclopado a um microcomputador, obtevese, principalmente, as temperaturas de bulbo seco e de bulbo úmido de pontos Paulo Martins Leal estratégicos, dentro e fora do volume de controle, a fim de efetuar as análises energética e exergética. Como resultado principal, pode-se afirmar que a metodologia de avaliação pela 1B e 2B Lei da Termodinâmica aplicada em processos psicrométricos de condicionamento de ar é tecnicamente viável. Notou-se, ainda, através dos resultados obtidos, que a avaliação baseada exclusivamente na 1BLei da Termodinâmica avaliação energética), em quase a totalidade dos processos gerados pelo SIGEP, era menos rigorosa que a avaliação exergética; fornecendo com isso uma falsa idéia da real capacidade de realizar trabalho de um sistema, pois apresentava valores de eficiências energéticas, quase sempre, muito superiores daqueles calculados pela avaliação exergética. Pode-se concluir, também, que os equipamentos, acoplados ao SIGEP e, responsáveis, principalmente, pela mudança nas condições do ar de entrada, apresentaram um alto índice de irreversibilidade devido ao fato de terem sido dimensionados, exclusivamente, com a finalidade de atingir uma condição psicrométrica específica e não, de serem eficientes, do ponto de vista termodinâmico. Finalmente, tanto para o estudo de caso com o produto perecível quanto para o estudo de caso com o produto deteriorável, a metodologia de avaliação exergética mostrou-se, tecnicamente viável e de tão fácil uso quanto a metodologia de avaliação energéticaAbstract: Psychrometric processes are well used in Agricultural Engineering to conditioning air for environment control of animais and plants, on processes of drying foods, and finally on fruits and vegetables preserving facilities. This research had, as major objective, the application of methodology to evaluate the following psychrometric processes: heating air by electrical resistances; heating and humidifying air by hot water; humidifying and heating air; cooling and dehumidifying moist air by direct contact with cooling coi!; cooling and dehumidifying moist air by chilled water; evaporative air cooling; and, finally, two differents adiabatic mixings of two streams of moist air; through the use of theory which combines the first and the second principies of Thermodynamic: exergy and irreversibility, into an adapted system of generating psychrometric processes. It was possible, also, to compare the results between energetic , and exergetic efficiencies. The above methodology was applied to study of cases, such as: the conservation of the perishable product: Cherry Tomato (Lycopersicum escu/entum Mi//.) by using three differents psychrometric processes: - cooling moist air by direct contact with cooling coi!; - cooling moist air by chilled water; and - evaporative air cooling. And the conservation of deteriorative product: Soybean seeds (G/ycine max..) by using the following processes: - heating moist air by electrical resistances with high flow; - cooling and dehumidifying moist air by direct contact with cooling coi!; and heating air by electrical resistances with low air flow. With the Psychrometric Processes System Generator (SIGEP), and others appropriate apparatuses, where air flow and electrical power from different systems of air conditioning were the most important variables of changing. It was feasible, with the use of a data acquisition system attached to a microcomputer, to obtain data of dry bulb temperature, and the wet bulb temperature from different locations of the SIGEP's control volume. These parameters plus local atmospheric pressure were enough to determine the Paulo Martins Leal state of the air inlet and outlet, which made possible to apply the energetic and exergetic analysis. The principal result obtained from this research was that the methodology based on the valuation through the first and second law of Thermodynamic was technically viable on the analysis of psychrometric processes. It can be observed that energetic valuation, in almost every process generated by the SIGEP provided less rigorous criteria than exergetic analysis. Thence it follows that energetic efficiency gave a false idea of the real efficiency of a process, since it showed values, most of the time, much greater than those obtained by the exergetic efficiencies. It can be concluded also that the equipments attached to the SIGEP had a high levei of irreversibilities due to the fact they were designed to meet special psychrometric conditions majorly, and regardless the levei of efficiency at that time. Finally, it was observed that exergetic analysis is also viable to be applied on the study of cases with the perishable and deteriorative productsDoutoradoPre-Processamento de Produtos AgropecuariosDoutor em Engenharia Agrícol