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The Politics of Taxation in Argentina and Brazil in the Last Twenty Years of the 20Th Century
THE POLITICS OF TAXATION IN ARGENTINA AND BRAZIL IN THE LAST TWENTY YEARS OF THE 20TH CENTURY DISSERTATION Presented in Partial Fulfillment of the Requirements for the Degree Doctor of Philosophy in the Graduate School of The Ohio State University By Hiram José Irizarry Osorio, B.S. & M.A. ***** The Ohio State University 2005 Dissertation Committee: Approved by: Professor R. William Liddle, Adviser ___________________________ Professor Richard P. Gunther Adviser Professor Marcus Kurtz Graduate Program in Political Science ABSTRACT What explains changes in tax policy and its direction and magnitude? More specifically, what explains changes in taxation centralization, progressivity, and level? This dissertation addresses these questions in a comparative way, by studying Argentina and Brazil’s taxation experiences during the 1980s and 1990s. The main reason for choosing these two cases derives from the occurrence of tax policy reforms in both cases, but different in extent and nature, which is the central explanatory concern of this dissertation. Throughout the literature, explanations of change have had a focus on crisis environments, crisis events, and/or agency. Although all of them present some truth and leverage in order to gain an understanding of change taking place, some middle-range explanation is lacking. By this I mean, crises based explanations remain at a high structural level of explanation, while agency based explanations become extremely micro-focused. Though crises present windows of opportunity for changes to take place, they do not guarantee them. Furthermore, changes still have taken place without crises. Thus, crises-based explanations are not necessary or sufficient type of explanations of ii change. -
Duke University Dissertation Template
‘Christ the Redeemer Turns His Back on Us:’ Urban Black Struggle in Rio’s Baixada Fluminense by Stephanie Reist Department of Romance Studies Duke University Date:_______________________ Approved: ___________________________ Walter Migolo, Supervisor ___________________________ Esther Gabara ___________________________ Gustavo Furtado ___________________________ John French ___________________________ Catherine Walsh ___________________________ Amanda Flaim Dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the Department of Romance Studies in the Graduate School of Duke University 2018 ABSTRACT ‘Christ the Redeemer Turns His Back on Us:’ Black Urban Struggle in Rio’s Baixada Fluminense By Stephanie Reist Department of Romance Studies Duke University Date:_______________________ Approved: ___________________________ Walter Mignolo, Supervisor ___________________________ Esther Gabara ___________________________ Gustavo Furtado ___________________________ John French ___________________________ Catherine Walsh ___________________________ Amanda Flaim An abstract of a dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the Department of Romance Studies in the Graduate School of Duke University 2018 Copyright by Stephanie Virginia Reist 2018 Abstract “Even Christ the Redeemer has turned his back to us” a young, Black female resident of the Baixada Fluminense told me. The 13 municipalities that make up this suburban periphery of -
Brazil RISK & COMPLIANCE REPORT DATE: June 2018
Brazil RISK & COMPLIANCE REPORT DATE: June 2018 JERSEY TRUST COMPANY 0 Executive Summary - Brazil Sanctions: None FAFT list of AML No Deficient Countries US Dept of State Money Laundering Assessment Higher Risk Areas: Not on EU White list equivalent jurisdictions Serious deficiencies identified in the enacting of counter terrorist financing legislation Non - Compliance with FATF 40 + 9 Recommendations Medium Risk Areas: Weakness in Government Legislation to combat Money Laundering Corruption Index (Transparency International & W.G.I.) World Governance Indicators (Average Score) Failed States Index (Political Issues)(Average Score) Major Investment Areas: Agriculture - products: coffee, soybeans, wheat, rice, corn, sugarcane, cocoa, citrus; beef Industries: textiles, shoes, chemicals, cement, lumber, iron ore, tin, steel, aircraft, motor vehicles and parts, other machinery and equipment Exports - commodities: transport equipment, iron ore, soybeans, footwear, coffee, autos Exports - partners: China 17%, US 11.1%, Argentina 7.4%, Netherlands 6.2% (2012) Imports - commodities: machinery, electrical and transport equipment, chemical products, oil, automotive parts, electronics Imports - partners: China 15.4%, US 14.7%, Argentina 7.4%, Germany 6.4%, South Korea 4.1% (2012) 1 Investment Restrictions: There are laws that restrict foreign ownership within some sectors, notably aviation, insurance, and media. Foreign investment restrictions remain in a limited number of other sectors, including highway freight (20 percent) and mining of radioactive -
Sem Título-2
1 SECRETARIA DA COORDENAÇÃO E PLANEJAMENTO ISSN 1676-4994 FUNDAÇÃO DE ECONOMIA E ESTATÍSTICA ISBN 85-7173-015-6 Siegfried Emanuel Heuser A Fundação de Economia e Estatística Siegfried Emanuel Heuser (FEE) tem estimulado e apoiado as iniciati- vas de aprimoramento técnico e acadêmico de seus pesquisadores! Dentro dessa perspectiva, a titulação representa a elevação do patamar de competência do corpo técnico e, também, um elemento estratégico frente às exigências institucionais que se colocam no campo da produção de conhecimento! Na última década, o esforço coletivo da FEE tem se direcionado para o doutorado! A série Teses FEE foi criada para divulgar as teses de Doutorado recentemente produzidas pelos pesquisadores da FEE! AS MEDIAÇÕES CRUCIAIS DAS MUDANÇAS POLÍTICO-INSTITUCIONAIS NAS TELECOMUNICAÇÕES DO BRASIL Renato Antônio Dalmazo Menção honrosa no VIII Prêmio Brasil de Economia, na categoria Livro/Tese de Doutorado, promovido pelo Conselho Federal de Economia, em 2001& TESES FEE Nº 2 Porto Alegre, novembro de 2002 2 Secretaria da Coordenação e Planejamento FUNDAÇÃO DE ECONOMIA E ESTATÍSTICA Siegfried Emanuel Heuser CONSELHO DE PLANEJAMENTO: Presidente: José Antonio Fialho Alonso Membros: André Meyer da Silva, Ernesto Dornelles Saraiva, Ery Bernardes, Eudes Antidis Missio, Nelson Machado Fagundes e Ricardo Dathein CONSELHO CURADOR: Fernando Luiz M dos Santos, Francisco Hypólito da Silveira e Suzana de Medeiros Albano DIRETORIA: PRESIDENTE: JOSÉ ANTONIO FIALHO ALONSO DIRETOR TÉCNICO: FLÁVIO B FLIGENSPAN DIRETOR ADMINISTRATIVO: CELSO -
Realinhamentos Partidários No Estado Do Rio De Janeiro (1982-2018) Theófilo Codeço Machado Rodrigues1
DOI: https://doi.org/10.5007/2175-7984.2020.e67408 Realinhamentos partidários no estado do Rio de Janeiro (1982-2018) Theófilo Codeço Machado Rodrigues1 Resumo O presente artigo investiga o processo de realinhamento partidário em curso no estado do Rio de Janeiro. Foram observados os partidos dos governadores e senadores eleitos no Rio de Janeiro pelo voto direto entre 1982 e 2018. Além dos governadores, foram avaliadas as bancadas partidá- rias eleitas para a Assembleia Legislativa do Estado do Rio de Janeiro (ALERJ) e para a Câmara dos Deputados durante todo o período. A pesquisa confirmou a hipótese do recente realinhamento partidário no Rio de Janeiro e identificou que, com o declínio eleitoral do brizolismo, e com a prisão das principais lideranças locais do PMDB a partir de 2016, o tradicional centro político do estado – PDT pela centro-esquerda e PMDB pela centro-direita – implodiu e novos partidos oriundos dos extremos do espectro político emergiram como PSL, PRB e PSC, pela direita, e PSOL, pela esquerda. Palavras-chave: Partidos Políticos. Rio de Janeiro. Sistema Partidário. Brizolismo. Chaguismo. 1 Introdução Entre 1982 e 2018, houve no Rio de Janeiro sete governadores eleitos pelo voto direto e três vice-governadores que assumiram o cargo. No de- curso desse período, verifica-se que o PMDB governou o estado durante 19 anos, o PDT por 10, o PSDB por 4, o PSB por 2 e o PT por alguns meses. Em outubro de 2018, um novo partido foi eleito para o governo: o PSC. Nas décadas de 1980 e 1990, Brizola, brizolistas e ex-brizolistas protagonizaram a política no estado. -
Latin America and the Caribbean
LATIN AMERICA AND THE CARIBBEAN The EU’s relations with Latin America and the Caribbean are multifaceted and conducted at different levels. The EU interacts with the entire region through summits of the heads of state and government, while agreements and political dialogue bind the EU and the Caribbean, Central America, the Andean Community, Mercosur and individual countries. LEGAL BASIS — Title V (EU external action) of the Treaty on European Union; — Titles I-III and V (common commercial policy; development cooperation and humanitarian aid; international agreements) of the Treaty on the Functioning of the European Union. REGION-TO-REGION RELATIONS A. The summits The first summit between the EU, Latin America and the Caribbean was held in Rio de Janeiro in June 1999 and established a Bi-regional Strategic Partnership. The most recent biennial summit, held in June 2015 in Brussels, was the second between the EU and the Community of Latin American and Caribbean States (Comunidad de Estados Latinoamericanos y Caribeños, CELAC). The summits strengthen links between the two regions at the highest level and address issues on the bi-regional and international agendas. Debates have focused on topics such as democracy and human rights; fighting poverty; promoting social cohesion, innovation and technology; and the environment and climate change. The Brussels summit adopted a short political declaration, a longer declaration on the different aspects of the partnership and an EU- CELAC action plan, based on the priorities established by the recent -
Bibliographies and Related Works
Ecuadorian Studies / Estudios ecuatorianos No. 2 (Dec. 2002) BIBLIOGRAPHY OF ECUADORIAN BIBLIOGRAPHIES by Michael T. Hamerly and Miguel Díaz Cueva BIBLIOGRAPHIES AND RELATED WORKS 1. “Acercamiento bibliográfico al fenómeno de la violencia en Ecuador.” In Violencia en la región andina: el caso de Ecuador, edited by Julio Echeverría and Amparo Menéndez- Carrión. 1ª ed. Serie Estudios. Ciencias políticas (Quito: Facultad Latinoamericana de Ciencias Sociales, Sede Ecuador, 1994), 261–273. As the political and economic climates of the country deteriorated during the late twentieth century, acts of violence, including the use of force by the state, became more commonplace. A timely guide, therefore, to some of the coeval literature on this major political and social phenomenon.1 2. Acosta Solís, Misael (1910–1994). Bibliografía científica del Dr. M. Acosta Solís de 1928 a 1972. Quito: Casa de la Cultura Ecuatoriana, 1972. [34] pp. Apparently the most complete of the several “autobibliographies” of the prolific Acosta Solís, one of the most important twentieth-century botanists and natural historians of the country, if not the most important. He was certainly the most prolific.2 Among his several important works, the three in five vol. Los recursos naturales del Ecuador y su conservación (México, D.F.: Instituto Panamericano de Geografía e Historia, 1965–1969) deserves special mention because the fifth vol. is given over to Bibliografía sobre la naturaleza ecuatoriana. 3. Albán, María Elena. “Bibliografía de filosofía ecuatoriana.” Revista de historia de las ideas 2ª época, 4 (1983): 263–275. An alphabetical list of works by authors that express philosophical views of Ecuadorians. See also entry 76. -
The Ecuadorean Participation in the Andean Pact: Macroeconomic and Sectoral Impact
THE ECUADOREAN PARTICIPATION IN THE ANDEAN PACT: MACROECONOMIC AND SECTORAL IMPACT Germán Creamer Working Paper #226 - June 1996 Germán Creamer (PhD, University of Notre Dame) is Professor of Economics and Coordinator of the Economics Department at the Facultad Latinoamericana de Ciencias Sociales (FLACSO)—Sede Ecuador. He has worked as an advisor to the Presidency of Ecuador and as a consultant to the United Nations Development Programme (UNDP), the United Nations Department of Economic and Social Development (UNDESD), the United States Agency of International Development (USAID), and the Latin American Institute of Social Research (ILDIS). He has authored Redistribution, Inflation, and Adjustment Policies: A Macro Neostructuralist Model for Ecuador (ILDIS, 1992), coauthored Las economías andinas (Nueva Sociedad, 1993) and La desarticulación del mundo andino (Catholic University of Ecuador-Abya Yala, 1987), and published several articles, including “El programa de ajuste macroeconómico y las políticas sociales en el Ecuador: Alternativas de reactivación económica” (Democracia y Desarrollo), “La economía ecuatoriana frente al proceso de integración andina: Análisis del nivel de protección efectiva,” “Integración del Ecuador en el mercado andino: Evaluación del impacto macroeconómico y sectorial” (Cuestiones Económicas, 1994), and “La apertura de la economía ecuatoriana al Grupo Andino: El rol de los bienes de consumo básico” (Políticas Agrícolas, 1994). This document was prepared as part of the Stanford University, USAID, and ILDIS research project “Andean Integration and Economic Liberalization.” The institutional support of FLACSO, UNDP, and UNDESD and the comments made by José Samaniego and the team of Stanford University, USAID, and ILDIS are appreciated, as is the collaboration of María Herrera. The opinions presented are the exclusive responsibility of the author. -
The Andean Group's Program for Industrial Development of the Metalworking Sector: Integration with Due and Deliberate SPID D
University of Miami Law School Institutional Repository University of Miami Inter-American Law Review 2-1-1975 The Andean Group's Program for Industrial Development of the Metalworking Sector: Integration with Due and Deliberate SPID D. B. Furnish W. F. Atkin Follow this and additional works at: http://repository.law.miami.edu/umialr Part of the International Trade Law Commons Recommended Citation D. B. Furnish and W. F. Atkin, The Andean Group's Program for Industrial Development of the Metalworking Sector: Integration with Due and Deliberate SPID, 7 U. Miami Inter-Am. L. Rev. 29 (1975) Available at: http://repository.law.miami.edu/umialr/vol7/iss1/4 This Article is brought to you for free and open access by Institutional Repository. It has been accepted for inclusion in University of Miami Inter- American Law Review by an authorized administrator of Institutional Repository. For more information, please contact [email protected]. THE ANDEAN GROUP'S PROGRAM FOR INDUSTRIAL DEVELOPMENT OF THE METALWORKING SECTOR: INTEGRATION WITH DUE AND DELIBERATE SPID* DALE BECK FURNISH** and WILLIAM W. ATKIN** I. INTRODUCTION About four and a half centuries ago, Pizarro took a scruffy band of adventurers into the Peruvian Andes and through a series of unlikely events and circumstances toppled the Inca Empire. Through military strength, ingenuity, a highway system and astute administration of politics and economics, the Incas had accomplished what their Spanish and Creole successors have often desired, but never attained: a stable integrated economic unit extending over the better part of the Andean mountain range and its environs.' Recent events probably have brought the modern day nations that occupy the same area closer to recapturing the Inca unity than ever before. -
Sistema Tributário Na Constituição De 1988
O SISTEMA TRIBUTÁRIO DA CONSTITUIÇÃO DE 19881 Francisco Dornelles* 1. Introdução A reforma tributária promovida pela Constituição de 1988 extinguiu impostos federais cumulativos e descentralizou a receita. O capítulo do sistema tributário da nova Constituição era (e ainda é) extremamente restritivo no que concerne à criação de novos impostos. Entretanto, a mesma Carta Magna abriu o caminho para a formação de um sistema tributário paralelo, formado por contribuições e até mesmo por taxas excessivas. Em particular, o capítulo dedicado à seguridade social da Carta Magna abriu caminho para a criação de novas contribuições, que, na realidade, são impostos disfarçados e alcançam receitas, lucros, loterias e até movimentação financeira. As contribuições não alcançam apenas os salários, como ocorre no resto do mundo. Como a reforma tributária voltou à agenda nacional de debates, esta é uma excelente oportunidade para se recuperar a história dessa matéria. A começar por resgatar a ousadia e a eficiência da reforma dos meados dos anos 60, que edificou o sistema até hoje vigente. A Constituição de 1988 modernizou os impostos e descentralizou suas receitas, mas, nos outros títulos que não eram o das finanças públicas, abriu caminho para a formação de outro sistema, no qual ficou fácil aumentar a carga, explorar bases arcaicas e recentralizar as receitas. Recuperar e refletir melhor sobre esse processo histórico é uma boa fonte de inspiração para iniciarmos o que já passa da hora de ser mudado: ou a reforma do atual sistema ou, a opção de minha preferência, a construção de um novo sistema tributário no Brasil. Para ajudar neste esforço maior de recuperar e analisar o tratamento dispensado à matéria tributária pela Constituição de 1988, realizamos um exaustivo levantamento bibliográfico, apresentado em anexo e com algumas citações ao longo deste texto. -
DIAP Departamento Intersindical De Assessoria Parlamentar OS
DIAP Departamento Intersindical de Assessoria Parlamentar OS “CABEÇAS” DO CONGRESSO NACIONAL Uma pesquisa sobre os 100 parlamentares mais influentes Série Os “Cabeças” do Congresso Nacional Ano XV - 2008 Série Os “Cabeças” do Congresso Nacional - uma pesquisa sobre os 100 parlamentares mais influentes - publicação anual do Departamento Intersindical de Assessoria Parlamentar - DIAP. Cabeças do Congresso 2008 Por Estado Acre Senadores Tião Vianna (PT) Geraldo Mesquita Júnior (PMDB) Alagoas Senador Renan Calheiros (PMDB) Amapá Senador José Sarney (PMDB) Amazonas Senador Arthur Virgílio (PSDB) Bahia Deputados ACM Neto (DEM) José Carlos Aleluia (DEM) Juthay Júnior (PSDB) Sérgio Barradas Carneiro (PT) Walter Pinheiro (PT) Ceará Deputado Ciro Gomes (PSB) Senadores Inácio Arruda (PCdoB) Patrícia Saboya (PSB) Tasso Jereissati (PSDB) Distrito Federal Deputados Augusto Carvalho (PPS) Magela (PT) Rodrigo Rollemberg (PSB) Senador Cristovam Buarque (PDT) Espírito Santo Deputada Rita Camata (PMDB) Senador Renato Casagrande (PSB) Goiás Deputados Jovair Arantes (PTB) Sandro Mabel (PR) Ronaldo Caiado (DEM) Senador Demóstenes Torres (DEM) Maranhão Deputado Flávio Dino (PCdoB) Senadora Roseana Sarney (PMDB) Mato Grosso do Sul Senador Delcídio Amaral (PT) Minas Gerais Deputados Gilmar Machado (PT) Paulo Abi-Ackel (PSDB) Nárcio Rodrigues (PSDB) Rafael Guerra (PSDB) Virgílio Guimarães (PT) Pará Deputado Jader Barbalho (PMDB) Senador José Nery (PSOL) Paraná Deputados Abelardo Lupion (DEM) Dr. Rosinha (PT) Gustavo Fruet (PSDB) Luiz Carlos Hauly (PSDB) Ricardo -
International Organizations
INTERNATIONAL ORGANIZATIONS EUROPEAN SPACE AGENCY (E.S.A.) Headquarters: 8–10 Rue Mario Nikis, 75738 Paris Cedex 15, France phone 011–33–1–5369–7654, fax 011–33–1–5369–7560 Chairman of the Council.—Per Tegne´r. Director General.—Jean-Jacques Dordain. Member Countries: Austria Greece Portugal Belgium Ireland Spain Denmark Italy Sweden Finland Luxembourg Switzerland France Netherlands United Kingdom Germany Norway Czech Republic Cooperative Agreement.—Canada. European Space Operations Center (E.S.O.C.), Robert-Bosch-Str. 5, D–64293 Darmstadt, Germany, phone 011–49–6151–900, fax 011–49–6151–90495. European Space Research and Technology Center (E.S.T.E.C.), Keplerlaan 1, NL–2201, AZ Noordwijk, ZH, The Netherlands, phone 011–31–71–565–6565, Telex: 844–39098, fax 011–31–71–565–6040. European Space Research Institute (E.S.R.I.N.), Via Galileo Galilei, Casella Postale 64, 00044 Frascati, Italy, phone 011–39–6–94–18–01, fax 011–39–6–9418–0280. Washington Office (E.S.A.), 955 L’Enfant Plaza, SW., Suite 7800, 20024. Head of Office.—Dieckmann Andreas (202) 488–4158, fax 488–4930, [email protected]. INTER-AMERICAN DEFENSE BOARD 2600 16th Street, NW., 20441, phone (202) 939–6041, fax 387–2880 Chairman.—Lt. Gen. Jose´ Roberto Machado e Silva, Air Force, Brazil. Vice Chairman.—GB Mario Ferro Rendon, Army, Guatemala. Secretary.—CF Paulo Ce´sar Bittencourt Ferreira, Navy, Brazil. Director General.—GB Ancil W. Antoine, Army, Trinidad and Tobago. Deputy Secretary for— Administration.—COL Pedro Pimentel, Army, Chile. Conference.—Col. Luiz Cla´udio Moreira Novaes, Air Force, Brazil.