El presente trabajo de investigación se tratará del impacto del Decreto Legislativo N°1258, que modifica la Ley del Impuesto a la Renta respecto a rentas de trabajo, en la cultura tributaria de los docentes de la Facultad de Arquitectura de la Universidad Peruana de Ciencias Aplicadas (UPC). Para la obtención de la información se utilizaron diversas fuentes académicas como artículos científicos, revistas especializadas, tesis, libros contables y tributarios, decretos legislativos y leyes, los cuales sirvieron como soporte para la investigación. A su vez, se realizaron encuestas a docentes y entrevistas a profundidad a expertos en temas de: Tributación, Contabilidad, Derecho Tributario, Economía y Finanzas para un posterior análisis cualitativo y cuantitativo. Este Decreto entró en vigencia a partir del año 2017 y permite deducir a las personas naturales un adicional de 3 UIT. Sin embargo, para poder acceder a los beneficios de este Decreto se necesitan cumplir con ciertas especificaciones relacionadas a la cultura tributaria de los contribuyentes en el Perú. / This thesis will deal with the impact of Legislative Decree N°1258, which modifies the Income Tax Law with respect to labor income, in the tax culture of teachers of the Faculty of Architecture of the Universidad Peruana de Ciencias Aplicadas (UPC). In order to obtain the information, various academic sources were used, such as scientific articles, specialized magazines, theses, accounting and tax books, legislative decrees and laws, which served as support for the investigation. At the same time, surveys were conducted to teachers and in-depth interviews with experts in taxation, accounting, tax law, economics and finance for a later qualitative and quantitative analysis. This Decree came into effect in 2017 and allows the deduction of an additional 3 UIT from natural persons. However, in order to access the benefits of this Decree, it is necessary to comply with certain specifications related to the tax culture of taxpayers in Peru. / Tesis

O objetivo deste estudo é identificar e estimar a influência da escolaridade e outros fatores socioeconômicos no rendimento do trabalho no nordeste e sudeste do Brasil. Retornos a escolaridade, sexo, cor da pele e nível educacional dos pais foram estimados com ajustamento de quatros diferentes modelos econométricos: três regressões lineares múltiplas e um modelo de variável instrumental. Neste estudo foi utilizada amostra de 3.169 observações, selecionada da Pesquisa sobre Padrões de Vida 1996-1997 – PPV do IBGE. A seleção da amostra se deu através da imposição de algumas restrições aos microdados da PPV, sendo as principais: i) observações com rendimento do trabalho positivo; ii) de pessoas com 15 anos ou mais de idade que conheciam o nível educacional dos pais. O referencial teórico deste estudo é baseado na teoria do capital humano, com ênfase especial as contribuições de T. W. Schultz e Jacob Mincer. Os resultados encontrados são consistentes com os princípios propostos por Mincer. Em todas formulações o conjunto de variáveis mostrou-se relevante e o coeficiente de determinação satisfatório. A pesquisa aponta para a existência de uma relação positiva entre educação e rendimento do trabalho. As taxas de retornos estimadas para escolaridade variam de 12% a 19% e parecem plausíveis para o caso brasileiro. Como relação de causa e efeito, pode-se esperar que um ano adicional de educação formal eleve tanto a produtividade quanto o rendimento do trabalho. Também importante, é a constatação que o nível educacional dos pais exerce influência positiva sobre o rendimento do trabalho. Esta variável foi utilizada como proxy das características não observáveis que influenciam a escolarização dos indivíduos, denominadas de family background. A média de anos de estudos completos na amostra selecionada situa-se muito acima das estatísticas oficiais do país, em torno de 10 anos, evidenciando a crescente importância com que instituições públicas e privadas do mercado de trabalho vêem a educação. Provavelmente, este fato tenderá a ser muito mais relevante no futuro, conduzindo os policymakers e as pessoas comuns a considerarem os investimentos em educação uma questão prioritária, se não a mais importante. Outras variáveis especificadas nos modelos mostraram-se relevantes, como sexo, cor da pele e região. Algumas dessas variáveis explicam parcela significativa das diferenças regionais no Brasil. Diferenciais regionais de escolaridade e renda refletiram os contrastes entre pobreza rural e o crescimento desorganizado nas áreas urbanas. Nossos resultados mostram que o rendimento do trabalho é muito mais elevado nas metrópoles estudadas, especialmente no sudeste. Tanto no nordeste quanto no sudeste, o rendimento do trabalho no meio rural apresenta valores inferiores aos do meio urbano. Os anos de idade das pessoas mostram-se relacionados positivamente com o rendimento do trabalho, até certo ponto no intervalo entre 52 e 58 anos, quando o rendimento do trabalho é máximo. Além desse limite, espera-se uma depreciação do estoque de capital humano acumulado pelo indivíduo. Como sugerido pela variável representativa das pessoas de origem asiática, este grupo étnico apresenta rendimento do trabalho acima dos demais grupos da amostra selecionada. Finalmente, apesar das mulheres exibir escolaridade ligeiramente maior que os homens – um ano a mais – seu rendimento médio no trabalho corresponde a 75% do pelos homens. / The objective of this study is to identity and estimate the influence of schooling, and other social and economic factor on labor income in northeast and southeast regions of Brazil. Returns to schooling, gender, race, region and parents’ level of schooling were then estimated through the adjustment of four different econometric models: three multiple regression equations, and one instrumental variable equation. The data used in the study were obtained from a selected sample with 3,169 observations. These observations came from a larger sample of the Research on Standards of Living, also called PPV, conducted by IBGE in the 1996-1997 period. The selected sample imposed to the PPV sample the following main restrictions: i) observations with a positive labor income in the labor market; and, ii) persons with aging 15 years or more and aware of their parents' level of schooling. The theoretical background of the study is based on the theory of human capital, and special emphasis is given to the contributions of T.W. Schultz and Jacob Mincer. The results of the economic models are consistent with the theoretical principles proposed by Mincer. The research findings support the principle of strong and positive relation between formal education and labor income, despite the frequent argument that social, economic, and cultural factors influencing the level of education makes difficult to know the real direction of such relationship. The rates of return estimated for schooling, ranging from 12 to 19 %, seem to be plausible for the Brazilian case. Previous research support this evidence. As a relation of cause and effect, it might be expected that one additional year of formal education will raise both labor productivity and labor income. Also important, is the indication that parents’ level of schooling is likely to exert a positive influence on labor income. This variable was used as a proxy of the family background, an attempt to capture the influence of a complex set of non observable variables on formal education. The average schooling in the selected sample is much higher than the official statistics for the country, close to 10 years. A possible implication of such result is the growing importance that private and public institutions are given to education in the labor market. Probably, this fact will tend be more evident in the future, so that policymakers and common people have to consider investment in education a high priority issue, if not the highest one. Other variables specified in the models also appear to be relevant. This is the case of gender, race, and region. Some of these variables explain a significant share of the regional differences found in the Brazilian society. Labor income regional differences reflect the so called contrasting scenarios between rural poor and turbulent growth in urban areas. Our findings indicate that labor income is much higher in the metropolitan areas studied, especially in the southeastern region. Labor income of rural people both in northeast and southeast falls behind the urban values. The age variable tends to be positively associated to labor income up to a given point in time, between 52 and 58 years. This is the interval within which the peak of labor income is observed. Beyond that, it might be expected a depreciation effect on the stock of human capital. As suggested by the variable representing the descendants from Asian people, this ethnic group shows the highest labor income in comparison to other groups in the selected sample. And finally, in spite of exhibiting a slightly higher level of formal education – one year more – the women of the sample earned only 75% of the average labor income of the sample.

Income inequalities have become a matter of major concern following reports that the working class and lower middle class of developed economies have income levels that are falling behind. Few studies have been conducted on the regional level even though this perspective might better capture the development of income inequalities, since national averages might hide local differences. This study uses panel data for 286 Swedish municipalities in between 1991-2017 and fixed effect regressions, to examine if the theory of a skill-biased technological change could be used to explain resent developments. We find an labor income divergence for Swedish municipalities within the studied time period. The share of high skilled workers is found to be a good predictor of the growth in regional labor income inequalities, while an ageing population of the regions falling behind counteracts the growth of inequality, possibly leading to an underestimation of the size of regional labor income divergence. These results are in support of a skill-biased technological change at work and a job polarization transforming regional labor markets and regional societies. We conclude that adopting a regional perspective in the analysis and development of future economic growth policies is necessary to ensure long term economic growth, equality of opportunity and social cohesion.

This paper estimates the effect of globalization on the implicit tax rates (ITR) on capital income, labor income and consumption, and the share of social protection expenditures in total public expenditures in Western and Eastern Europe. It tests the coexistence of efficiency and compensation effects of globalization on the expenditure as well as the revenue sides of government budgets. In Western Europe, globalization leads to an increase in social expenditures; however these expenditures are to an increasing extent financed by taxes on labor income. There is no effect of the ITR on capital income, whereas the ITR on consumption decreases. There are important differences between the welfare states. In the conservative regimes, social expenditures increase due to globalization, but they are financed to an increasing extent by taxes on labor. In the social democratic regimes, not only social expenditures, but also the ITRs on capital income and consumption decrease as a result of globalization, whereas the ITR on labor income increases. In the liberal regimes, the ITR on labor income is rising, while social expenditures and the ITR on consumption is declining. In the southern regimes, the ITRs on both capital income and consumption are decreasing. In the CEE NMS, on average, there seems to be no statistically significant effect of globalization on social expenditures nor on the ITR on capital and labor income. Globalization affects only the ITR on consumption, leading to a decline. However, different welfare regimes react differently: there is a negative effect of globalization on social spending in the Baltic countries, and a negative effect on the ITR on capital income in the post-communist European regimes. (author's abstract) / Series: Discussion Papers SFB International Tax Coordination

Made available in DSpace on 2017-07-10T18:33:11Z (GMT). No. of bitstreams: 1 Iandra de Souza Maldaner.pdf: 544040 bytes, checksum: 4d49db592ab8ac70c791426b46fad6aa (MD5) Previous issue date: 2007-02-09 / The proposal in this study is of verifying the intra-regional dispersion of incomes of the busy people's main work in the Curitiba city Metropolitan Area (RMC) and No Metropolitan Area (RNM) Urban of the Paraná State, for Ronald Oaxaca's decomposition (1973) and through the data collected in the National Research by Sample of Home (PNAD) of 2004. The model bases on estimates of the wage function, for the groups to be considered, in the case of this study, RMC and RNM. In agreement with Mincer (1958 and 1974), the function wage of the human capital, relates the natural logarithm of the wage with the investment in human capital (years of study and experience), in other words, the human capital determines the income of the individual work according to the Human Capital Theory , it was still increased variables presented by the Theory of the Segmentation (section and activity branch). It is ended that there is intra-regional wages dispersion and that 58% of the salary dispersion are due to the workers' productive endowments and the market segmented intra-regional in the State. Already 42% of the dispersion are due to the wages prize that it serves as an amenity of the choice metropolitan locacional / A proposta neste estudo é de verificar a dispersão intra-regional de rendimentos do trabalho principal das pessoas ocupadas na Região Metropolitana de Curitiba (RMC) e Não Metropolitana (RNM) Urbana do Estado do Paraná, pela decomposição de Ronald Oaxaca (1973) e por meio dos dados coletados na Pesquisa Nacional por Amostra de Domicílio (PNAD) de 2004. O modelo baseia-se em estimativas da função de salário, para os grupos a serem considerados, no caso deste estudo, RMC e RNM. De acordo com Mincer (1958 e 1974), a função salário do capital humano, relaciona o logaritmo natural do salário com o investimento em capital humano (anos de estudo e experiência), ou seja, o capital humano determina o rendimento do trabalho individual conforme a Teoria do Capital Humano, ainda foi acrescentado variáveis apresentadas pela Teoria da Segmentação (setor e ramo de atividade). Conclui-se que há dispersão salarial intra-regional e que 58% da dispersão salarial deve-se às dotações produtivas dos trabalhadores e ao mercado segmentado intra-regional no Estado. Já 42% da dispersão deve-se ao prêmio salarial que serve como uma amenidade da escolha locacional metropolitana

Made available in DSpace on 2017-07-10T18:33:41Z (GMT). No. of bitstreams: 1 Amarildo Hersen.pdf: 556673 bytes, checksum: 564ec67694b0e65341b6d0f913173150 (MD5) Previous issue date: 2009-08-10 / The aim of this study is to examine the dispersion of intra and inter-regional income from main employment of persons employed in urban Metropolitan Regions (RM) and Non Metropolitan Brazilian (RNM) in the States of Bahia, Ceará, Minas Gerais, Pará, Paraná, Pernambuco, Rio de Janeiro, Rio Grande do Sul and São Paulo. For realization of the analytical it was applied the structural break test, which showed evidences of two labor markets. It was applied the decomposition of Oaxaca with Heckman procedure. It was used data from the National Research by House Sample of 2006. The work is based on the Theory of Human Capital and the Theory of Targeting. The Theory of Human Capital, although widely used, is unable by itself to explain the observed wage differences between individuals, as the market also provides dispersion. It was observed that, regarding the variables related to human capital, in the RM the best schooling explains the differences in pay and, in contrast, experience has more explanatory power in the countryside. The majority in the labor market are males, the informal labor force is stronger in the countryside os those states and the skin color of the workers as they approach the extreme south of Brazil is predominantly white and, in contrast, as it approaches the far north the predominant color is non-white. It was concluded that there are intra-regional wage and inter-regional dispersion for local reasons and attributes of workers. The wage dispersion in the States Minas Gerais, Paraná, Rio de Janeiro, Rio Grande do Sul and São Paulo is present for the local characteristics of the labor market. On the other hand, on the state of Ceará both factors, regional and attributes of workers, contribute in a balanced way to explain such differences. Finally, in the States Bahia, Pará and Pernambuco, the characteristics of the worker provide more explanation for the differences in average income from labor. Rates of pay are, on average, more expressive in RM, as expected because of empirical consensus, and, furthermore, it was found that the richer states pay more in their RM by local factors and the poorer pay in different manner RM by attributes in their employees. / O objetivo deste estudo é de examinar a dispersão intra-regional e inter-regional de rendimentos do trabalho principal das pessoas ocupadas nas Regiões Metropolitanas (RM) e Não Metropolitanas (RNM) urbana dos Estados da Bahia, Ceará, Minas Gerais, Pará, Paraná, Pernambuco, Rio de Janeiro, Rio Grande do Sul e São Paulo. Para realização da análise foi feito o teste de quebra de estrutural de Chow, o qual evidenciou a existência de dois mercados de trabalho. Aplicou-se a metodologia da decomposição de Oaxaca com correção de Heckman. Foram utilizados os dados da Pesquisa Nacional por Amostra de Domicílio (PNAD) de 2006. O trabalho encontra-se embasado na Teoria do Capital Humano e na Teoria da Segmentação. A Teoria do Capital Humano, apesar de ser bastante utilizada, não é capaz por si só de explicar as diferenças salariais observadas entre indivíduos, pois o mercado também propicia dispersão. Percebe-se que, com relação às variáveis relacionadas ao capital humano, na RM a escolaridade melhor explica as diferenças na remuneração e, contrariamente, a experiência tem capacidade explicativa maior no interior. O sexo masculino é majoritário no mercado de trabalho, a mão-de-obra informal é mais acentuada no interior dos Estados e a cor da pele dos trabalhadores à medida que se aproxima do extremo sul do Brasil é predominantemente branca e, contrariamente, à medida que se aproxima do extremo norte a cor predominante é a não-branca. Conclui-se que há dispersão salarial intra-regional e inter-regional por motivos locais e atributos dos trabalhadores. A dispersão salarial nos estados de Minas Gerais, Paraná, Rio de Janeiro, Rio Grande do Sul e São Paulo se dá por características locais do mercado de trabalho. Já, no estado do Ceará ambos os fatores, regionais e atributos dos trabalhadores, contribuem de forma equilibrada, para explicar tais diferenças. Por fim, nos estados da Bahia, Pará e Pernambuco, as características do trabalhador proporcionam maior explicação para as diferenças nas rendas média do trabalho. As remunerações salariais são, em média, mais expressivas na RM, conforme o esperado por ser de consenso empírico, e, além disso, verificou-se que Estados mais ricos remuneram melhor em suas RM por fatores locais e Estados mais pobres remuneram de forma diferenciada nas suas RM por atributos dos trabalhadores.

El presente trabajo de investigación tiene como principal objetivo evaluar el impacto de las características de mercado laboral sobre la toma de decisión migratoria interdepartamental en el territorio peruano, considerando como principal característica a los ingresos de índole regional. Por ello, se emplea tres mediciones del indicador de ingresos. El análisis se desarrolla por medio del modelo econométrico Logit binomial para estimar la relación entre las características de mercado laboral y la condición migratoria de los individuos en edad de trabajar. El estudio concluye que, ante la presencia de un mayor nivel de ingresos proveniente del trabajo, en las tres presentaciones, en el territorio de destino este indicador actúa como un factor de atracción poblacional. Mientras que, dicha presencia en el territorio de origen representa un factor de retención poblacional. / The main objective of this research is to evaluate the impact of the characteristics of the labour market upon the interdepartmental migration decision across the Peruvian territory, considering regional labour income as the main characteristic. Therefore, three measures of the income indicator are used. The analysis is developed through the binomial Logit econometric model to estimate the relationship between the characteristics of the labour market and the migratory status of individuals at working age. The study concludes that, in presence of a higher level of income from work in the destination territory, in the three presentations, this indicator acts as a population attraction factor. On the other hand, that presence in the origin territory took represents a population retention factor. / Trabajo de investigación

Economic uncertainty may affect significantly people’s behavior and hence macroeconomic variables. It is thus important to understand how people behave in presence of different kinds of economic risk. The present dissertation focuses therefore on the impact of the uncertainty in capital and labor income on the individual saving behavior. The underlying uncertain variables are here modeled as stochastic processes that each obey a specific stochastic differential equation, where uncertainty stems either from Poisson or Lévy processes. The results on the optimal behavior are derived by maximizing the individual expected lifetime utility. The first chapter is concerned with the necessary mathematical tools, the change-of-variables formula and the Hamilton-Jacobi-Bellman equation under Poisson uncertainty. We extend their possible field of application in order make them appropriate for the analysis of the dynamic stochastic optimization problems occurring in the following chapters and elsewhere. The second chapter considers an optimum-saving problem with labor income, where capital risk stems from asset prices that follow geometric L´evy processes. Chapter 3, finally, studies the optimal saving behavior if agents face not only risk but also uncertain spells of unemployment. To this end, we turn back to Poisson processes, which here are used to model properly the separation and matching process.

Economic uncertainty may affect significantly people’s behavior and hence macroeconomic variables. It is thus important to understand how people behave in presence of different kinds of economic risk. The present dissertation focuses therefore on the impact of the uncertainty in capital and labor income on the individual saving behavior. The underlying uncertain variables are here modeled as stochastic processes that each obey a specific stochastic differential equation, where uncertainty stems either from Poisson or Lévy processes. The results on the optimal behavior are derived by maximizing the individual expected lifetime utility. The first chapter is concerned with the necessary mathematical tools, the change-of-variables formula and the Hamilton-Jacobi-Bellman equation under Poisson uncertainty. We extend their possible field of application in order make them appropriate for the analysis of the dynamic stochastic optimization problems occurring in the following chapters and elsewhere. The second chapter considers an optimum-saving problem with labor income, where capital risk stems from asset prices that follow geometric L´evy processes. Chapter 3, finally, studies the optimal saving behavior if agents face not only risk but also uncertain spells of unemployment. To this end, we turn back to Poisson processes, which here are used to model properly the separation and matching process.