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Taxation of SMEs in OECD and G20 countries published by OECD (2015). “The study notes that one of the most important issues affecting SMEs is the disproportionately high impact that regulatory requirements and the costs of tax compliance have…

AI and the modern productivity paradox: a clash of expectations and statistics by Erik Brynjolfsson, Daniel Rock, Chad Syverson published by NBER (9/2017). “Conclusion: The modern productivity paradox of technological optimism and the disappointing current empirical reality has a…

Social midia in emergent Brazil – How the internet affects social change by Juliano Spyer (2017). “Our intention is not to evaluate social media, either positively or negatively. Instead the purpose is educational, providing detailed evidence of what social…

Inequality (Lindert et al.)

The rise and future of progressive redistribution by Peter Lindert published by VOXEU (11/2017) – bit.ly/2mXjUAs – Redistribution, inequality, and sustainable growth: Reconsidering the evidence by Jonathan D. Ostry, Andrew Berg and Charalambos Tsangarides (3/2014) – bit.ly/2A26asY – Wealth distribution without redistribution by…

Practical implications of sharing data: a primer on data privacy, anonymization, and de-identification by Gregory S. Nelson. “Researchers, patients, clinicians, and other healthcare industry participants are forging new models for data sharing in hopes that the quantity, diversity, and…

Acumulação de capital, progresso técnico e mudança estrutural: Teoria e evidência para o caso brasileiro (1980-2012) por José Luis Oreiro, Luciano M. D’Agostini, Fabrício Vieira e Luciano Carvalho (7/2017). “O presente artigo tem por objetivo analisar as causas da…

3º Congresso UnB de Contabilidade e Governança – 3rd UnB Conference on Accounting and Governance – tem por objetivo possibilitar a análise crítica junto à comunidade acadêmica – pesquisadores, professores, estudantes – e sociedade, promovendo o debate sobre os…

Projeto de Lei do Senado –2017– elaborado pelo Senador José Serra dispõe sobre o Plano de Revisão Periódica de Gastos. “Este projeto de lei complementar tem por objetivo institucionalizar na administração pública federal um processo contínuo e transparente de…

Brazil’s Federal Court of Accounts: Insight and foresight for better governance published by OECD (8/2017). “…It suggests concrete steps TCU can take to adapt its own strategies, approaches and audit programming to provide valuable insight and foresight to policy…

Regra de Outro (STN)

Regra de ouro apresentação publicada pela Secretaria de Tesouro Nacional (10/2017). “Conforme determinado na Constituição Federal, a Regra de Ouro limita as emissões de títulos ao volume de despesas de capital. A Resolução do Senado Federal nº48, de 2007, regulamentou…