Coleção de Relatório de Pesquisa
URI permanente para esta coleçãohttps://repositorio.insper.edu.br/handle/11224/6039
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6 resultados
Resultados da Pesquisa
Relatório de pesquisa The bank debit tax in Colombia(2003) Restrepo, María Angélica Arbeláez; Burman, Leonard; Zuluaga, Sandra ConsueloColombia has had a bank debit tax (BDT) since 1998. It was originally enacted as a temporary measure to finance the bailout of bankrupt financial institutions. The BDT is one variant of the broader class of taxes on financial transactions. The Colombian BDT, known formally as the Gravamen a los Movimientos Financieros (GMF), is a tax on withdrawals from savings and checking accounts, credit card transactions, loan disbursements, and certain other transactions. It was originally imposed at a 0.2 percent rate, and increased to 0.3 percent and made permanent in 2001. The tax is an important source of tax revenue to Colombia, contributing revenues equal to about 0.8 percent of GDP. The tax is similar in concept to the currency transactions tax proposed by Nobel Laureate James Tobin in the late seventies.1 Although Tobin’s proposal sought to reduce the volatility of international financial markets, Latin American countries have been attracted to the BDT primarily because it raises a lot of money at what seems to be a low tax rate (Coelho et.al. 2001). Although all taxes have costs, the BDT may be especially burdensome. The BDT is a tax on financial intermediation. As such, it tends to encourage disintermediation. The tax is also tantamount to a cascading sales tax in sectors of the economy that use the banking system to facilitate transactions. Both of these factors create efficiency costs for the Colombian economy. This paper examines the economic effects of the BDT in Colombia through its effects on cash demand, net interest margins and profitability of financial intermediaries, and using a general equilibrium model to estimate the welfare cost in the real sector. A concluding section makes policy recommendations.Relatório de pesquisa Estimating the impact of daycare on child development and women welfare(2008) RICARDO PAES DE BARROS; Carvalho, Mirela de; Domingues, Laura; Franco, Samuel; Olinto, Pedro; Rosalém, AndrezzaRelatório de pesquisa Possibilidades e desafios para uma avaliação do PROEP(2009) RICARDO PAES DE BARROSRelatório de pesquisa Evaluatinhg the Impact of Daycare on Child Development and parents Welfare(2009) RICARDO PAES DE BARROS; Carvalho, Mirela de; Franco, Samuel; Olinto, Pedro; Rosalém, AndrezzaRelatório de pesquisa Relatório da Pesquisa sobre Saúde com a PNAD de 1998 e 2003(2009) Centro de Políticas Públicas do InsperEste estudo do CPP consiste na análise dos dados da PNAD e na construção de um quadro geral com o perfil do doente no Brasil. O relatório busca, ainda, entender a dinâmica do serviço e utilização dos serviços de saúde pela população.Relatório de pesquisa Relatório da Pesquisa de Vitimização em São Paulo(2009) Centro de Políticas Públicas do InsperRelatório elaborado pelo Centro de Políticas Públicas compara as taxas de vitimização na cidade de São Paulo em 2003 e 2008. Os dados foram obtidos na entrevista de 5 mil pessoas no ano de 2003 e de 2.967 em 2008, tendo 19,1% dos entrevistados participado dos dois levantamentos, caracterizando um painel.