ABSTRACT Objectives: this theoretical essay aims to present classic and contemporary fundamentals of the optimal tax theory (OTT) and to problematize its presence and possibilities in the scenario of tax policy in Brazil. Context: such objectives are located in the contemporary context that discusses tax reforms aimed at efficient and socially responsible public management. Methods: after surveying the state of knowledge of optimal taxation in Brazil, and from the perspective of economics and political law, we sought to identify secondary data on tax distribution in Organization for Economic Co-operation and Development (OECD) countries in relational analysis with data from Brazil. Results: the text draws attention to the fact that OTT is able to bring social issues to the discussion of public tax management policies in a structured way, with the perspective of inclusion and social responsibility, based on the importance of different treatment of economic agents, physical and legal, based on their needs and possibilities. Conclusion: it is concluded that, like in other countries, OTT is present in the Brazilian debate expressing as possible and necessary to advance in a tax policy that responds to the needs of public collection articulated and reconciled to social well-being through responsible management, modern and transparent.
Abstract How do individuals react to statements that condone acts of corruption and violence? This article contributes to the understanding of how people respond to discourses related to antisocial practices by examining how (1) information about the person who made the statement, and (2) the use of additional information as justification for the antisocial statement affect individuals' agreement with this type of discourse. Relying on moral disengagement theory, we present an experimental study conducted with 487 high school students that assesses the level of agreement with statements made by Brazilian politicians that illustrate different mechanisms of moral disengagement. While overall results indicate low levels of agreement with these statements, comparisons across experimental groups suggest that providing case-based arguments as justification increases agreement with statements in favor of violence but reduces agreement with statements that condone acts of corruption.
Este trabajo reclama la pertinencia de una práctica epistemológica feminista de la conciliación, capaz de aunar sensibilidades y quehaceres modernos y posmodernos. Esta mirada conciliadora permite abordar en su amplia complejidad las relaciones entre las dimensiones macroestructurales, mesoinstitucionales y microencarnadas de las vidas de las mujeres, así como transitar los actuales debates en torno a la (in)validez de las categorías de género y mujer. Para ello, se toma como referencia de partida la Teoría del Punto de Vista de Sandra Harding, paradigma de la nueva epistemología feminista y foco de discrepancias científicas y políticas entre los propios feminismos. A partir de la propuesta de Harding, se analizan críticamente las tensiones feministas que esta teoría plantea y que apuntan hacia ciertos riesgos esencialistas y universalistas y, al mismo tiempo, hacia posibles derivas individualistas o relativistas. Se sugiere entonces el encuentro de esta Teoría del Punto de Vista con un enfoque posmoderno que la complejice y actualice al calor de las actuales discusiones feministas. Ya desde este punto de vista posmoderno, se plantean una serie de enmiendas para afinar la mirada epistemológica feminista: enfrentar el relato único sobre las mujeres a partir de sus diversas experiencias; explorar las distintas experiencias encarnadas para conectarlas y analizarlas en contexto, esto es, sujetas a las relaciones estructurales de poder; sustituir el privilegio epistémico automático por una preferencia crítica y argumentada por las experiencias y relatos de las mujeres; y, finalmente, poner en valor las experiencias y relatos de la propia investigadora para orientar el estudio y, también, exponer los privilegios y limitaciones de su punto de vista. ; This essay claims the relevance of a feminist epistemological practice of conciliation, capable of bringing together modern and postmodern sensibilities and works. This conciliatory gaze makes it possible to address the relationships between the macro-structural, meso-institutional and micro-incarnate dimensions of women's lives in their broad complexity, as well as to go through the current debates on the (in)validity of the categories of gender and woman. To this end, Sandra Harding's Standpoint Theory, a paradigm of the new feminist epistemology and the focus of scientific and political discrepancies between feminisms themselves, is taken as a starting point. Based on Harding's proposal, a critical analysis is made of the feminist tensions that this theory raises. These tensions point to certain essentialist and universalist risks and, at the same time, to possible individualist or relativist drifts. It is then suggested that this Standpoint Theory should meet with a postmodern approach that would make it more complex and update it in the eyes of current feminist discussions. From this postmodern standpoint, a series of amendments are proposed to refine the feminist epistemological gaze: to confront the single narrative about women from their diverse experiences; to explore the different embodied experiences to connect and analyse them in context, that is, subjected to structural power relations; to replace automatic epistemic privilege with a critical and argued preference for women's experiences and narratives; and, finally, to value the experiences and stories of the researcher to guide the study and, also, to expose the privileges and limitations of their own point of view.
This book looks at the interplay between criminal law and other branches of public law pursuing similar objectives (referred to as 'quasi-criminal law'). The need for clarifying the concepts and the interlink between criminal and quasi-criminal enforcement is a topic attracting a lot of discussion and debate in both academia and practice across Europe (and beyond). This volume adds to this debate by bringing to light the substantive and procedural problems stemming from the current parallel or dual use of the different enforcement systems. The collection draws on expertise from academia, practice and policy; its high-quality analysis will appeal to scholars, practitioners and policymakers alike.
Doutoramento em Economia ; By focusing on the relationship between financial stability and monetary policy for the cases of Chile, Colombia, Japan, Portugal and the UK, this thesis aims to add to the existing literature on the fundamental issue of the relationship between financial stability and monetary policy, a traditional topic that gained importance in the aftermath of the GFC as Central Banks lowered policy rates in an effort to rescue their economies. As the zero-lower bound loomed and the reach of traditional monetary policy narrowed, policy makers realised that alternative frameworks were needed and hence, macroprudential policy measures aimed at targeting the financial system as a whole were introduced. The second chapter looks at the relationship between monetary policy and financial stability, which has gained importance in recent years as Central Bank policy rates neared the zero-lower bound. We use an SVAR model to study the impact of monetary policy shocks on three proxies for financial stability as well as a proxy for economic growth. Monetary policy is represented by policy rates for the EMEs and shadow rates for the AEs in our chapter. Our main results show that monetary policy may be used to correct asset mispricing, to control fluctuations in the real business cycle and also to tame credit cycles in the majority of cases. Our results also show that for the majority of cases, in line with theory, local currencies appreciate following a positive monetary policy shock. Monetary policy intervention may indeed be successful in contributing to or achieving financial stability. However, the results show that monetary policy may not have the ability to maintain or re-establish financial stability in all cases. Alternative policy choices such as macroprudential policy tool frameworks which are aimed at targeting the financial system as a whole may be implemented as a means of fortifying the economy. The third chapter looks at the institutional setting of the countries in question, the independence of the Central Bank, the political environment and the impact of these factors on financial Abstract stability. I substantiate the literature review discussion with a brief empirical analysis of the effect of Central Bank Independence on credit growth using an existing database created by Romelli (2018). The empirical results show that there is a positive relationship between credit growth and the level of Central Bank Independence (CBI) due to the positive and statistically significant coefficient on the interaction term between growth in domestic credit to the private sector and the level of CBI. When considering domestic credit by deposit money banks and other financial institutions, the interaction term is positive and statistically significant for the case of the UK for the third regression equation. A number of robustness checks show that the coefficient is positive and statistically significant for a number of cases when implementing a variety of estimation methods. Fluctuations in credit growth are larger for higher levels of CBI and hence, in periods of financial instability or ultimately financial crises, CBI would be reined back in an effort to re-establish financial stability. Based on the empirical results, and in an effort to slow down surging credit supply and to maintain financial stability, policy makers and governmental authorities should attempt to decrease the level of CBI when the economy shows signs of overheating and credit supply continues to increase. The fourth chapter looks at the interaction between macroprudential policy and financial stability. The unexpected interconnectedness of the global economy and the economic blight that occurred as a result of this, recapitulated the need to implement an alternative policy framework aimed at targeting the financial system as a whole and hence, targeting the maintenance of financial stability. In this chapter, an index of domestic macroprudential policy tools is constructed and the effectiveness of these tools in controlling credit growth, managing GDP growth and stabilising inflation growth is studied using a dynamic panel data model for the period between 2000 and 2017. The empirical analysis includes two panels namely an EU panel of 27 countries and a Latin American panel of 7 countries, the chapter also looks at a case study of Japan, Portugal and the UK. Our main results find that a tighter macroprudential policy tool stance leads to a decrease in both credit growth and GDP growth while, a tighter macroprudential policy tool stance results in higher inflation in the majority of cases. Further, we find that capital openness plays a more important role in the case of Latin America, this may be due to the region's dependence on foreign capital flows and exchange rate movements. Lastly, we find that, in times of higher perceived market volatility, GDP growth tends to be higher and inflation growth tends to be lower in the EU. In the other cases, higher levels of perceived market volatility result in higher inflation, higher credit growth and lower GDP Abstract growth. This is in line with expectations as an increase in perceived market volatility is met with an increased flow of assets into safer markets such as the EU. This thesis establishes a relationship between financial stability and monetary policy by studying the response of Chile, Colombia, Japan, Portugal and the UK in the aftermath of the GFC as Central Banks lowered policy rates in an effort to rescue their economies. In short, the results of the work conducted in this thesis may be summarised as follows. Our results show that monetary policy contributes to the achievement of financial stability. Still, monetary policy alone is not sufficient and should be reinforced by less traditional policy choices such as macroprudential policy tools. Secondly, we find that the level of CBI should be reined in in times of surging credit supply in an effort to maintain financial stability. Finally, we conclude that macroprudential policy tools play an important role in the achievement of financial stability. These tools should complement traditional monetary policy frameworks and should be adapted for each region. ; info:eu-repo/semantics/publishedVersion
