Suchergebnisse

Using an input-output framework, this article studies the consequences of income redistribution from rich people either to poor people or to the government upon the sectoral structure of the Brazilian economy in the 70s. Two main results emerge from the empirical analysis: first, agriculture is the most important sector in the generation of employment in response to transfers of income from rich to poor households; second, the urbanization which accompanied growth during the 70s favours a redistributive strategy in which the role of government becomes outstanding in terms of generation of both value added and employment. (Rev Econ Polit/DÜI)

The purpose of this paper is to discuss the main characteristics of new Lula's government support. The paper's hypothesis concentrates in the idea of starting a different political approach, "a new populism". The paper argues that Lula's government to keep in power, beyond of going on with the neoliberal project - unfinished in the last years of FHC government -, needs to build up a solid and trustful political support, which is being done by implementing income transfer programs directed to poor people and the ones with less organization experience. This paper also calls the attention to Lula's government nature, in order to clarify the difficulties which should be dealt and the tasks to be developed in building up a political party that defends workers emancipation and Brazilians exploited. (Rev Econ Polit/GIGA)

Este artigo debruça-se sobre a tributação do rendimento das pessoas singulares em Portugal. Promover-se-á um olhar sobre a evolução do imposto sobre o rendimento (IRS) nas décadas anteriores à entrada em vigor do Código do IRS em 1989. Posteriormente, analisar-se-ão as continuidades dessa legislação face a um passado que se queria superar, em particular o cariz semi-dual do sistema de tributação dos rendimentos, que desafia os princípios da unicidade e progressividade fiscal inscritos na Constituição da República Portuguesa. Discutir-se-ão, por último, algumas soluções que poderiam introduzir maior justiça na tributação dos rendimentos de capital.