5,070 research outputs found

    Pension Reform in Brazil: Transitional Issues in a Model with Endogenous Labor Supply

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    Brazilian PAYG system has been under financial stress and needs to be reformed. I use a computational general equilibrium model, with 55 overlapping generations to simulate macroeconomic and welfare impacts of alternative social security reforms. Transition turns out to have quite different redistributional effects for the generations involved depending on which tax is used to finance it. Under a variety of possible transitional schemes, there is no tax path that is strictly preferred by every generation.Social Security, Welfare, General Equilibrium, Macroeconomics, Overlapping Generation

    Skinning the Cat: Education Distribution, Changes in the School Premium and Earnings Inequality

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    This paper applies the procedure in JUHN ET ALL (1993) to decompose changes in income inequality over time in terms of education-related causal factors: school premiums, educational distribution and residual changes. The main conclusion is that reductions in the school premiums have systematically had a negative impact on income inequality during the last twenty years. At the same time, education has become more unequally distributed for individuals below the median labor income level and more equally distributed for those above it. The combination of the two forces has reduced income dispersion for the top half of earners, and slightly increased it among the bottom half. This difference in trends of educational distribution lies behind an apparently stable profile of income inequality (considering the whole earnings distribution).

    Peripheral NN scattering from subtractive renormalization of chiral interactions

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    We apply five subtractions in the Lippman-Schwinger (LS) equation in order to perform a non-perturbative renormalization of chiral N3LO nucleon-nucleon interactions. Here we compute the phase shifts for the uncoupled peripheral waves at renormalization scales between 0.1 fm10.1~ \rm{fm}^{-1} and 1 fm11 ~ \rm{fm}^{-1}. In this range, the results are scale invariant and provide an overall goof agreement with the Nijmegen partial wave analysis up to at least Elab=150 MeVE_{\rm{lab}} = 150 ~ \rm{MeV}, with a cutoff at Λ=30 fm1\Lambda = 30~\rm{fm}^{-1}.Comment: Talk given at the XXXVI RTFNB, Maresias Beach, Brazil, September 201

    Wireless sensors and IoT platform for intelligent HVAC control

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    Energy consumption of buildings (residential and non-residential) represents approximately 40% of total world electricity consumption, with half of this energy consumed by HVAC systems. Model-Based Predictive Control (MBPC) is perhaps the technique most often proposed for HVAC control, since it offers an enormous potential for energy savings. Despite the large number of papers on this topic during the last few years, there are only a few reported applications of the use of MBPC for existing buildings, under normal occupancy conditions and, to the best of our knowledge, no commercial solution yet. A marketable solution has been recently presented by the authors, coined the IMBPC HVAC system. This paper describes the design, prototyping and validation of two components of this integrated system, the Self-Powered Wireless Sensors and the IOT platform developed. Results for the use of IMBPC in a real building under normal occupation demonstrate savings in the electricity bill while maintaining thermal comfort during the whole occupation schedule.QREN SIDT [38798]; Portuguese Foundation for Science & Technology, through IDMEC, under LAETA [ID/EMS/50022/2013

    Impacts of a liberalization in the USA market for Frozen Concentrated Orange Juice: why Florida´s producers are so afraid?

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    This study aims at examining the resource allocation and welfare implications of the reduction of barriers in the United States market for Frozen Concentrated Orange Juice (FCOJ) imported from Brazil. The present paper is organized as follows: section 2 presents an overview of the main features of the market and current trade regime for orange juice, as well as the possible impacts of liberalization within FTAA and with the European Union; section 3 describes the partial equilibrium model of imperfect substitute goods used to estimate the impact of trade liberalization in the United States, on prices and quantities and on welfare; in section 4 two possible scenarios for liberalization are designed using the large country model. The last section summarizes the main conclusions.Commercial liberalization, reduction of trade barriers, partial equilibrium models, frozen concentrated orange juice (FCOJ)., Agribusiness, F13,

    Bitributação no âmbito do direito interno brasileiro: distinção do bis in idem na tributação, da justaposição e da sobreposição econômica de tributos

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    Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro de Ciências Jurídicas. Programa de Pós-Graduação em Direito.A tributação repetida é uma realidade no sistema tributário brasileiro atual. Em face da multiplicidade de tributos existentes nesse sistema, denota-se haver tanto justaposição de tributos, como sobreposição econômica e jurídica de tributos. Por ser a bitributação um fenômeno jurídico, não se confunde com os fenômenos econômicos assemelhados, nem com outras figuras jurídicas também diretamente entrelaçadas. A bitributação no âmbito do direito interno não se confunde, em particular, com o bis in idem na tributação, nem com a justaposição e a sobreposição econômica de tributos. A pesquisa tem como objetivo geral o exame dessa distinção, para isso adota os métodos dedutivo e sistemático e utiliza, como procedimento instrumental, tanto material bibliográfico, como jurisprudência e legislação. A justaposição de tributos decorre da existência de tributos lado a lado com outros tributos no sistema tributário brasileiro porque este sistema busca gravar todas as expressões econômicas reveladoras de riqueza, como o patrimônio, a renda e o consumo, bem como utilizar os tributos para financiar atividades estatais específicas, ou não, referidas, ou não, a determinado indivíduo ou grupo de indivíduos pela prestação de serviços públicos, pelo exercício do poder de polícia e pela execução de obras públicas valorizadoras do bem imóvel do indivíduo. A sobreposição econômica de tributos, por sua vez, ocorre quando mais de um tributo grave um determinado substrato econômico relacionado a um mesmo sujeito passivo da obrigação tributária, ou não, e pode, ou não, configurar a correspondente sobreposição na esfera jurídica. Nas situações em que reste configurada essa sobreposição de tributos sob o prisma jurídico, quer seja pela bitributação, quer seja pelo bis in idem na tributação, também restará configurada, em conjunto, uma sobreposição econômica de tributos. Essa sobreposição econômica de tributos é uma realidade que, apesar de trazer alguns inconvenientes, em particular, na ordem econômica, hoje se justifica porque um sistema tributário não deve apenas buscar ser eficiente, coerente e harmônico, também deve respeitar compromissos sócio-políticos e desígnios populares consagrados na Constituição, a qual estrutura o sistema tributário e atribui funções e finalidades aos tributos componentes desse sistema. O bis in idem na tributação não é vedado pela atual Constituição, nem foi vedado outrora no país. Significa o fenômeno jurídico configurado pela tributação de um mesmo sujeito passivo da obrigação tributária, por dois ou mais tributos instituídos por parte de uma mesma pessoa jurídica de direito público interno dotada de poder legislativo, relacionada a uma mesma situação jurídica, ato jurídico, fato jurídico ou conjunto de fatos jurídicos. A bitributação também não é vedada pela atual Constituição. Aliás, somente esteve vedada na vigência das Cartas de 1934 e 1937. Significa o fenômeno jurídico configurado pela tributação de um mesmo sujeito passivo da obrigação tributária, por dois ou mais tributos instituídos por parte de diferentes pessoas jurídicas de direito público interno dotadas de poder legislativo, relacionada a uma mesma situação jurídica, ato jurídico, fato jurídico ou conjunto de fatos jurídicos.The repeated taxation is a reality in the current Brazilian tax system. Faced with the multiplicity of existing taxes in this system it denotes there is both apposition of taxes such also economic and legal overlapping of taxes. Because the double taxation is a legal phenomenon, it not be confused with similar economic phenomena, nor with other legal figures also directly intertwined. The double taxation under the domestic law, particularly, not be confuse with the bis in idem in taxation, nor with the apposition of taxes and economic overlapping of taxes. The general objective of research is the examination of this distinction, for this it adopts the systematic and deductive methods and uses as instrumental procedure, both bibliographic material such also case law and legislation. The apposition of taxes stems from the existence of tax side by side with other taxes in the Brazilian tax system, because this system seeks to tax all economic expressions that reveal wealth, as the wealth, income and consumption, and use this taxes to finance state activities specific, or not, referable, or not, to particular individual or group of individuals due to public service delivery, due to exercise of police power and due to public works that values the property of the individual. The economic overlapping of taxes, in turn, occurs when more than one tax levied on a particular substrate economical related to the same taxpayer#s tax obligation or not, and it may or may not to configure a corresponding overlapping in the legal sphere. In situations where this overlapping of taxes are configured under the legal prism, either by double taxation, either by bis in idem in taxation, also are configured together an economic overlapping of taxes. This economic overlapping of taxes is a reality that, despite bringing some drawbacks, particularly in the economic order, today is justified because a tax system should not only seek to be efficient, coherent and harmonious, must also follow the socio-political commitments and popular designs enshrined in the Constitution, which structure the tax system and assigns functions and purposes to taxes that exist in this system. The bis in idem in taxation is not prohibited by the current Constitution, nor was prohibited in the past in the country. It means a legal phenomenon configured by taxation of the same taxpayer, by two or more taxes imposed by same domestic public entity endowed with legislative power, related to the same legal situation, legal act, legal fact or set of legal facts. The double taxation also is not prohibited by the current Constitution. Moreover, it was prohibited only in the presence of the Constitutions of 1934 and 1937. It means a legal phenomenon configured by taxation of the same taxpayer, by two or more taxes imposed by different domestic public entities endowed with legislative power, related to the same legal situation, legal act, legal fact or set of legal facts.O autor disponibilizou na versão digital o seguinte capítulo: Conclusã

    Stochastic modeling of seasonal streamflow

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    1987 Fall.Includes bibliographical references.This research examines topics on seasonal (monthly, bimonthly, etc.) hydrologic time-series modeling. A family of periodic models was derived by allowing parameters for a particular Multiplicative Autoregressive Integrated Moving Average model (Multiplicative ARIMA) to vary from season to season. The derived model presents parameters relating data for seasons in the same year and parameters relating data for the same season for consecutive years. PARMA models are particular cases of the proposed model, here called Multiplicative Periodic Autoregressive Moving Average (Multiplicative PARMA). Least-squares estimation based on the Powell algorithm for nonlinear optimization was developed for determining the model parameters. Properties such as seasonal variances and autocorrelations were derived analytically for particular cases of the general model. Analysis of sensitivity of the annual autocorrelograms to the parameters of the model showed that the yearly autoregressive parameters are the most important for the reproduction of high annual autocorrelations. Tests of model were made through data generation. The model was applied to four-and six-season series for river discharge presenting distinct characteristics of variabilty and dependence. Tests for goodness-of-fit and selection criteria of models for seasonal series were also discussed. Results from data generation indicate that the estimation procedure is able to estimate parameters for the Multiplicative PARMA models and can also be used for refinement of estimations made by method-of-moments for other models. Application to discharge data from St. Lawrence, Niger, Elkhorn and Yellowstone rivers showed that the proposed modeling technique is able to preserve long term dependence better than models currently used in practical hydrology. Direct consequence of this improvement is better reproduction of floods and droughts and more accuracy in the design and operation of water resource structures
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