nÃo hà / Esta dissertaÃÃo apresenta uma anÃlise do impacto do Imposto Sobre OperaÃÃes relativas à CirculaÃÃo de Mercadorias e sobre PrestaÃÃes de ServiÃo de Transporte Interestadual e Intermunicipal e de ComunicaÃÃo- ICMS e do Imposto de Renda Pessoa FÃsica-IRPF na distribuiÃÃo de renda no Estado do CearÃ. O objetivo do estudo à identificar se o ICMS à regressivo, penalizando as pessoas das classes de menor poder econÃmico, e se o IRPF compensa o efeito regressivo do ICMS. Foram utilizados no trabalho informaÃÃes sobre consumo de 50 produtos das famÃlias cearenses constante dos microdados da POF-IBGE 2002/2003. O mÃtodo utilizado para construir a funÃÃo de regressÃo amostral foi dos mÃnimos quadrados ordinÃrios. Estimam-se curvas de Engel com o propÃsito de determinar as elasticidades-renda da demanda dos produtos selecionados em relaÃÃo aos respectivos dispÃndios. Os resultados obtidos demonstram que o IRPF compensa a regressividade do ICMS, sendo as classes mais pobres as que arcam em termos relativos com o pagamento do ICMS no Estado do CearÃ. / This thesis presents an analysis of the impact of Tax Operations on the Circulation of Goods and the Rendering of Transportation Service Interstate and Intermunicipal Communications, GST and income tax -Individual Income Tax on income distribution in the state of Ceara. The aim of study is to identify if the GST is regressive, penalizing those classes less economic power, and the PIT offsets the regressive effect of GST. Were used in the paper about consumption of 50 families of products Ceara constant of POF, IBGE 2002/2003. The method used to construct the regression function of the sample was OLS. An estimated Engel curves in order to determine the income elasticities demand of the products selected for their respective expenditures. The results show that the PIT offsets the regressivity of the VAT, and the poorer classes who bear in relative terms with the payment ICMS in the State of CearÃ.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2015-12-07T10:24:44Z No. of bitstreams: 1 tuanneferreiradias.pdf: 1099690 bytes, checksum: 05da37de69cda810521f3f31c67e3bbd (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2015-12-07T21:38:15Z (GMT) No. of bitstreams: 1 tuanneferreiradias.pdf: 1099690 bytes, checksum: 05da37de69cda810521f3f31c67e3bbd (MD5) / Made available in DSpace on 2015-12-07T21:38:15Z (GMT). No. of bitstreams: 1 tuanneferreiradias.pdf: 1099690 bytes, checksum: 05da37de69cda810521f3f31c67e3bbd (MD5) Previous issue date: 2015-04-24 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O presente estudo tem como objetivo obter estimativas de elasticidades-preço, renda e relativas a outras variáveis para a demanda domiciliar de eletricidade segundo 20 grupos da população brasileira em 2008/2009. Os grupos são definidos segundo classes socioeconômicas e regiões macroeconômicas. Tal objetivo é motivado pelo fato de haver poucos estudos na literatura para a demanda domiciliar de eletricidade usando microdados de forma tão pouco desagregada. Para tanto, são usados microdados domiciliares da POF de 2008/2009 do IBGE. A POF 2002/2003 também é usada com o objetivo de comparação entre os dados na análise descritiva, mas não de estimação. Sendo a POF uma amostra de dados complexos, para obter resultados coerentes, considera-se o plano amostral nas estimações e também os pesos de expansão, o que leva ao uso de mínimos quadrados ponderados. Os resultados sugerem que as regiões mais sensíveis ao aumento do preço da energia são Centro-Oeste e Sul e as menos sensíveis Norte e Nordeste, ou seja, o consumo para essas últimas regiões pouco se alterariam com o aumento do preço. Já um aumento na renda domiciliar, as regiões Norte, Nordeste e Sudeste aumentariam mais o consumo de energia elétrica do que as regiões Centro-Oeste e Sul. / This study develops estimates of price and income elasticities, and with regard to other variables, for household electricity demand across 20 groups of the Brazilian population in 2008/2009. The groups are set according to socioeconomic classes and macroeconomic regions. The motivation is the fact that there are few studies in the literature for household electricity demand using microdata so as little broken. Thus, we used household microdata from IBGE’s survey of family budgets POF 2008/2009. The POF 2002/2003 are also used for comparison purposes within the descriptive data analysis, but are not used for estimation. As the POF a complex data survey, in order to obtain consistent results the sampling plan is considered in the estimates including the expansion weights, which led to the use of weighted least squares. The results suggest that regions which are most sensitive to rising energy prices are the Midwest and South, while the North and Northeast are less sensitive, ie the consumption for the latter regions would change little with the price increase. Yet an increase in household income, the North, Northeast and Southeast further increase the power consumption than the Midwest and South.

When estimating the influence income per capita exerts on health care expenditure, the research in the field offers mixed results. Studies employ different data, estimation techniques and models, which brings about the question whether these differences in research design play any part in explaining the heterogeneity of reported outcomes. By employing meta-regression analysis, the present paper analyzes 220 estimates of health spending income elasticity collected from 54 studies and finds that publication bias is of marginal concern for the literature. The model specification choices, more exactly whether a study accounts for institutional factors and advancements in medical technology, have a negative effect on reported outcomes. Moreover, the "economic research cycle hypothesis" finds support in our analysis. Lastly, the research finds that the true income elasticity of health spending is situated around unity level, which makes health care neither a luxury, nor a necessity. Keywords: meta-regression analysis, aggregate health expenditure, income elasticity 1

To resolve the wage-risk trade off relationship on the labor market in Czech Republic, we introduce multiple hedonic wage regressions. Empirical theory ad- mits an income and age heterogeneity in value of a statistical life (VSL). This thesis employs a quantile regression along with age-dependent non-fatal and fa- tal on-the-job risk rates to estimate the age and income variation in VSL within a unified framework. Our results, based on EU-SILC 2018 data, implicate an inverted-V-shaped development of VSL with respect to age. The estimates of age-VSL peak for workers within the age cohort 42-47 across most real wage quantile levels and once reaching the maximum point the VSL proceeds to de- cline with age. In order to infer any effects of the global pandemic on VSL, we propose a set of novel COVID-19 control variables. Additionally, we annuitize the VSL estimates, which yields the value of a statistical life year (VSLY). The measures of VSLY correspond to the age and income varying trend of VSL. In conclusion, this thesis offers applicable varying VSL estimates across cohorts and wage distribution to policy-makers and respective authorities. JEL Classification J17, J24, J28, J31, J33 Keywords hedonic wage, compensating wage differential, quantile regression, VSL, income elasticity Title Measuring the...

If policymakers address water scarcity with the demand-oriented approach, the income elasticity of water demand is of pivotal importance. Its estimates, however, differ considerably. We collect 307 estimates of the income elasticity of water demand reported in 62 studies, codify 31 variables describing the estimation design, and employ Bayesian model averaging to address model uncertainty inherent to any meta-analysis. The studies were published between 1972 and 2015, which means that this meta-analysis covers a longer period of time than two previous meta-analyses on this topic combined. Our results suggest that income elasticity estimates for developed countries do not significantly differ from income elasticity estimates for developing countries and that different estimation techniques do not systematically produce different values of the income elasticity of water demand. We find evidence of publication selection bias in the literature on the income elasticity of water demand with the use of both graphical and regression analysis. We correct the estimates for publication selection bias and estimate the true effect beyond bias, which reaches approximately 0.2. 1

Esse trabalho apresenta as informações referentes ao comportamento de várias categorias de gastos, com destaque para o padrão de despesa e de aquisição física familiar com alimentos consumidos no domicílio, caracterizados como alimentos normais, orgânicos e light/diet, segundo as diferentes classes econômicas (alta, média e baixa). Também foram obtidas as elasticidades-renda da despesa e do consumo físico (kg) de vários itens de alimentos orgânicos e light/diet, comparando-as com os valores obtidos das elasticidades dos mesmos alimentos e/ou grupos de alimentos normais. Usando os dados da Pesquisa de Orçamentos Familiares - POF 2008-2009, a população é dividida em três classes econômicas, a partir de uma metodologia que maximiza a desigualdade entre estratos, ou minimiza a desigualdade dentro dos estratos. Já o método econométrico usado na estimativa das elasticidades consiste em calcular a despesa média em dez classes de renda familiar per capita e ajustar uma função poligonal com três segmentos mostrando como o logaritmo da despesa per capita média por classe varia em função do logaritmo da renda per capita. Constata-se que para os domicílios de classe baixa a alimentação tem um peso maior no orçamento familiar e o padrão dietético é mais restrito, sugerindo pouca diversidade. Alimentos do tipo orgânicos e light/diet são adquiridos em proporções mais elevadas nos domicílios da classe alta, refletindo o fato de que restrições orçamentárias no acesso aos alimentos coexistem com padrões de consumo dos estratos mais ricos, similares aos encontrados nos países de renda mais elevada. As elasticidades-renda das despesas mensais na aquisição de produtos light/diet e orgânicos foram maiores do que 1, na maioria dos casos, o que permite concluir que tais alimentos podem ser considerados como bens de luxo na economia brasileira. / This work presents information about the behavior of various spending categories, highlighting the patterns of expenditure and quantities of food consumed at home, with food items classified as regular, organic or light/diet. Families are divided in three economic classes (upper, middle and lower). Also, the income elasticities of the expenditures and quantities (kg) consumed of various items of organic and light/diet food were estimated, comparing them with the values of the elasticities of the corresponding type of regular food. Using data from Pesquisa de Orçamentos Familiares - POF 2008-2009 (the family budgets survey of 2008-2009), the population is divided into economic classes, based on a methodology that maximizes the inequality between the strata, or minimizes inequality within the strata. The econometric method used to estimate the elasticities consists of calculating the average expenditure in ten classes of per capita family income and fit to these ten points a polygonal function with three segments showing how the logarithm of the average per capita spending per class varies according to the logarithm of per capita income. It was noticed that in lower income families food has a higher weight in the family budget and the dietary pattern is more restricted, suggesting little diversity. Organic and light/diet food are acquired at higher proportions in higher income families, reflecting the fact that budget constraints in access to food coexist with consumption patterns of richer strata, similar to those found in higher-income countries. Income elasticities of monthly expenditure in the acquisition of light/diet and organic products were, in most cases, greater than 1, which suggests that such food may be considered as luxury goods in the Brazilian economy.

Made available in DSpace on 2016-04-26T20:48:59Z (GMT). No. of bitstreams: 1 Thiago Carbonari.pdf: 517912 bytes, checksum: 65ba10f32b1b01d6cfa798d4d02338d3 (MD5) Previous issue date: 2010-05-13 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / There are several variables that can influence meat consumption. Among these variables, we must give a lot of importance to the income of the population. Due to this fact, this study tried to measure the impact that the average monthly household income has on the human consumption of beef, pork and poultry in nine metropolitan areas of Brazil. For this, it was calculated the coefficients of the income elasticity for the human consumption of these types of meat, by using panel data. The data are from the POFs( 1987-1988),(1995-1996), (2002- 2003) , published by IBGE, and the calculations of the coefficients were peformed with the aid of statistical software Eviews. The fresh beef, followed by pork, stew meat and chicken, was the one that had the highest rates of the income elasticity in general. This shows that the fresh beef and the pork have the greatest potential for the growth of consumption than the others, in case the income of the Brazilian population increases. The use of panel data, with fixed effects and time for the calculation of the income elasticities, enabled to capture possible differences in the consumption of the studied meat in the nine surveyed metropolitan areas and checked if there was any change in the pattern of meat consumption among the POFs used as a primary source of data for this work as well / Diversas variáveis podem influenciar o consumo de carnes, mas uma delas merece atenção especial: a renda da população. Desse modo, este trabalho procura mensurar o impacto que a renda mensal média familiar exerce sobre o consumo físico das carnes bovina, suína e de frango em nove regiões metropolitanas do Brasil. Para isso, foram calculados os coeficientes de elasticidade-renda para o consumo físico desses tipos de carne empregando-se Dados em Painel. Os dados utilizados são provenientes das POFs 1987-1988, 1995-1996 e 2002-2003, publicadas pelo IBGE, e os cálculos dos coeficientes de elasticidade-renda foram realizados com o auxílio do Software estatístico Eviews. A carne bovina de primeira, seguida pelas carnes suína, bovina de segunda e de frango, foi a que, no geral, apresentou os maiores coeficientes de elasticidade-renda, o que mostra que a carne bovina de primeira e a carne suína possuem maior potencial de crescimento de consumo que as demais, caso haja aumento de renda da população brasileira. O emprego de Dados em Painel, com Efeitos Fixos e Temporais, para o cálculo das elasticidades-renda permitiu identificar eventuais diferenças no consumo das carnes estudadas entre as nove regiões metropolitanas brasileiras pesquisadas, bem como averiguar se houve alguma mudança no padrão de consumo dessas carnes entre as POFs utilizadas como fonte primária de dados neste trabalho

nÃo hà / A presente dissertaÃÃo faz uma avaliaÃÃo do impacto do Imposto sobre OperaÃÃes relativas a CirculaÃÃo de Mercadorias e sobre PrestaÃÃes de ServiÃos de Transporte Interestadual e Intermunicipal e de ComunicaÃÃo- ICMS e do Imposto de Renda da Pessoa FÃsica âIRPF sobre a distribuiÃÃo de renda das famÃlias cearenses. O objetivo do estudo à verificar se o ICMS à um imposto regressivo e se a progressividade do IRPF neutraliza o efeito regressivo do ICMS. A pesquisa levou em consideraÃÃo somente o item alimentaÃÃo e se restringiu à informaÃÃo sobre o consumo de 50 produtos das famÃlias cearenses constantes dos microdados da POF-IBGE 2008/2009. O modelo economÃtrico utilizado para construir a funÃÃo de regressÃo amostral foi dos mÃnimos quadrados ordinÃrios, por meio do qual foram estimadas as curvas de Engel com o propÃsito de determinar as elasticidades-renda da demanda dos produtos selecionados em relaÃÃo aos respectivos dispÃndios. Os resultados obtidos demonstraram, primeiramente, que o ICMS à regressivo, atingindo fortemente as classes de renda mais baixa, e que o IRPF pago pelas classes de renda mais altas compensa a regressividade do ICMS. / The present dissertation makes an assessment of the impact of the Imposto sobre OperaÃÃes relativas a CirculaÃÃo de Mercadorias e sobre PrestaÃÃo de ServiÃos de Transporte Interestadual e Intermunicipal e de ComunicaÃÃo â ICMS and of Imposto de Renda Pessoa FÃsica -IRPF about the income distribution of Cearà families. The objective of this study is to verify if the ICMS is a regressive tax and if the progressivity of IRPF neutralizes the regressive effect of the ICMS. Search took into consideration only the feed item and was restricted to information about 50 products consumption of families in the State of Cearà contained in POF-IBGE 2008/2009. The econometric model used to build the sample regression function was ordinary least squares, through which Engel curves were estimated for the purpose of determining the demand for income-elasticities selected products in relation to their respective expenditure. The obtained results demonstrated, first, that the ICMS is regressive, hitting heavily lower income classes, and that IRPF paid by the highest income classes compensates the regressivity of ICMS.

本研究對中國大陸房地產市場設立需求及供給函數，並使用中國大陸2001 到2009 年的省級資料進行研究分析，以探討中國大陸房地產市場的所得彈性、價格彈性與貸款成數對中國大陸房地產市場供給與需求的影響。 經由實證估計出來的所得彈性值域為1.77 ~ 3.00，價格彈性值域為0.08 ~ -0.80。相較於過往的文獻與研究，估計到的彈性較高，顯現出即便中國大陸房價持續飆漲，民眾仍肯購置房產，且房價飆漲對於房地產市場的需求量影響有限，乃因民眾對於未來的經濟情勢持樂觀的態度。 而貸款成數方面，在貸放資金大增的環境下，對於中國大陸的房地產需求及供給市場大抵而言有顯著影響，而貸款成數的增加也使得房地產需求及供給量跟隨增加。 / The research constructed the demand and supply function for the market of China's real estate, and used the provincial data in China from 2001 to 2009 to analysis. Based on the information, we discussed the income elasticity and the price elasticity, and furthermore the impacts of the percentage of loans on the China's real estate market. According to the empirical estimate, the range of income elasticity was from 1.77 to 3.00, and for the price elasticity, it was from 0.08 to -0.80. Compare with those previous studies, the higher level of elasticity represented that although the real estate price continued soaring in China, people were still willing to purchase. Moreover, the soaring price had a limited influence in the demand of real estate market, and the main reason was that people were all optimistic about the future. To the percentage of loans, in this environment of the sharp increase in money lending, we found that it affect the demand and the supply market of real estate significantly, and with the relaxation of credit control, it led the demand and the supply of real estate to increase.

個人捐贈為教育、文化及公益慈善機構或團體的重要經費來源，目前我國於租稅上，提供捐贈者可扣抵其課稅所得的租稅誘因，相當於政府利用補貼的方式，降低了捐贈者的捐贈成本。但是否能有效達到激勵捐贈者的效果，則待實證研究分析。 本研究利用民國92年綜合所得稅申報資料分析，實證結果得知，慈善捐贈金額與可支配所得呈正向且顯著的關係；租稅價格變動對慈善捐贈金額變動有負向且顯著之影響，顯示目前政府的租稅政策能夠有效刺激捐贈，但針對高所得者價格彈性的有效性則降低。薪資所得佔可支配所得比率與捐贈金額呈正向之關係。納稅義務人的年齡越大、未婚、女性，較有慈善捐贈的意願。但納稅人申報扶養親屬人數較多及申報自用住宅購屋借款利息較多者，捐贈意願較低。最後，納稅義務人所在的地區也會影響其捐贈支出，隨著納稅人可支配所得增加，地域性的影響也逐漸減小。 / Individual charitable giving is an important source of finance for a wide variety of nonprofit organizations. Charitable contributions are deductible in determining taxable income; therefore, the current income tax system makes the price of charitable contributions less than the price of other goods and services. The deduction can be viewed as a tax subsidy. Whether the tax subsidy can stimulate charitable giving or not should be examined by empirical research. This study uses tax return data obtained from the Taiwan Government Finance and Tax Statistical Databank (for the year 2004). The results indicate that the income elasticity of charitable giving has positive and significant effect on charitable giving; while the tax price elasticity estimate is found to have a negative effect, except for the group of high income taxpayers. Beside price and income, salary to disposable income ratio varies with the giving. Female, married, and elder taxpayers are more likely to donate. However, a taxpayer who claims more deductions for dependents or primary residential house interests will be reluctant to give money to charities. The taxpayer’s registered permanent residence is found to have a strong influence on charitable giving. Nevertheless, as taxpayer’s disposable income increases, the regional factor is diminished gradually. The evidence presented in this study provides a useful foundation for the government to devise the future policy on the charitable deductions.