O objetivo dessa dissertação é apresentar um exercício empírico, qual seja, transformar a contabilidade nacional oficial em categorias analíticas da economia clássica/marxiana. Esse processo é baseado na metodologia desenvolvida por Shaikh e Tonak (1994). No primeiro capítulo nós apresentamos de forma sucinta os principais aspectos teóricos da distinção entre o trabalho produtivo e o trabalho não-produtivo do ponto de vista do capital. No segundo capítulo apresentamos tanto a análise crítica do sistema de contas nacionais quanto a metodologia para realizar o mapeamento da contabilidade nacional convencional para categorias clássicas/marxianas. No terceiro capítulo aplicamos esse mapeamento nas contas nacionais brasileiras. Assim, baseando-nos nos recentes desenvolvimentos da pesquisa empírica marxista, estamos aptos a calcular a taxa de mais-valia, a composição valor e material do capital e a taxa geral de lucro marxiana para os períodos entre 1990-1994, 1995-1999 e 2000-2004. / The aim of this dissertation is to present an empirical exercise of transforming the official accounts into the classical/marxian analytical framework. Our transformation procedure is based on the methodology developed by Shaikh and Tonak (1994). Initialy we briefly present the mains theoretical aspects of the distinction between productive and unproductive labour. In the second chapter, it is presented both the critical analysis of the system of national accounts and the methodology for mapping conventional national accounts into the classical/marxian categories. In the third chapter we apply this mapping methodology to the Brazilian national accounts. Therefore, based on recent developments in Marxian empirical research, we were able to calculate the rate of surplus value, the value and materialized composition of capital and the general Marxian rate of profit for the 1990-1994, 1995-1999 and 2000-2004 periods.

O objetivo dessa dissertação é apresentar um exercício empírico, qual seja, transformar a contabilidade nacional oficial em categorias analíticas da economia clássica/marxiana. Esse processo é baseado na metodologia desenvolvida por Shaikh e Tonak (1994). No primeiro capítulo nós apresentamos de forma sucinta os principais aspectos teóricos da distinção entre o trabalho produtivo e o trabalho não-produtivo do ponto de vista do capital. No segundo capítulo apresentamos tanto a análise crítica do sistema de contas nacionais quanto a metodologia para realizar o mapeamento da contabilidade nacional convencional para categorias clássicas/marxianas. No terceiro capítulo aplicamos esse mapeamento nas contas nacionais brasileiras. Assim, baseando-nos nos recentes desenvolvimentos da pesquisa empírica marxista, estamos aptos a calcular a taxa de mais-valia, a composição valor e material do capital e a taxa geral de lucro marxiana para os períodos entre 1990-1994, 1995-1999 e 2000-2004. / The aim of this dissertation is to present an empirical exercise of transforming the official accounts into the classical/marxian analytical framework. Our transformation procedure is based on the methodology developed by Shaikh and Tonak (1994). Initialy we briefly present the mains theoretical aspects of the distinction between productive and unproductive labour. In the second chapter, it is presented both the critical analysis of the system of national accounts and the methodology for mapping conventional national accounts into the classical/marxian categories. In the third chapter we apply this mapping methodology to the Brazilian national accounts. Therefore, based on recent developments in Marxian empirical research, we were able to calculate the rate of surplus value, the value and materialized composition of capital and the general Marxian rate of profit for the 1990-1994, 1995-1999 and 2000-2004 periods.

One fundamental point of departure for this thesis is the importance of addressing all three basic economic research questions: what is produced, with what and for whom and including them in the discussion regarding long-term macroeconomic performance. This could also be stated as that a consistent historical national accounts approach where both aspects of production and distribution are included can significantly enhance the research on macroeconomic historical issues. Built upon this foundation, the objective of this thesis is twofold. To begin with, the objective includes the broadening of the empirical database of the Swedish historical national accounts (SHNA) with accounts for the process involving the horizontal distribution of income. The second objective of this thesis consists of conducting analyses of the Swedish macroeconomic devel­opment using the extended database of the SHNA. An important aspect of the analytical objective involves the exploration of methods that had not widely been applied in Swedish economic historical research. Thus, great emphasis is placed on the methodology used in the analyses of macroeconomic development. These two main objectives forni the disposition of the thesis. The first empirical part consists of work with income accounts in the SHNA. This work has resulted in the establishment of a set of income accounts concur­ring with the procedure recommended in the contemporary national accounting system. In the second part of the thesis, selected macroeconomic issues are examined using the extended SHNA database. The first analysis consists of a closer examination of the presence of periodization patterns in Swedish growth and structural change. In this chapter an analysis based on structural time series models is applied to the SHNA series. The main results of this chapter is that the time series on growth and structural change reveal a pattern that not unconditionally is consistent with the prevailing periodisation pattern recognised in Swedish economic-historical research. Instead, the development pattern reveals features found in international research. The next analysis is concerned with the role of specific institutions for contributing to the slow-down in growth that occurred from the late 1960s and throughout the 1970s and 1980s. In this chapter the importance of the corporate tax system, investment funds and the public pension funds for the efficiency of the resource alloca­tion process is examined. The hypothesis that is examined is that these institutional arrangements altered the distribution of income in such a way that the investment allocation was disturbed and thereby leading to ineffi­ciencies that affected long-term growth negatively. This hypothesis is supported by empirical evidence on changes in the income distribution and changes in long-term rates of growth and structural change. Thus, the investigated institutional arrangements to a certain extent had a negative effect on the Swedish economic per­formance during the 1960s to the 1980s. In the final analytical chapter, the objective is mainly methodological. Here, the focus is on the potential application of CGE-models as a tool for examining Swedish macroeconomic history. A fairly straightforward CGE-model is formulated for the period 1910 to 1930 and estimated using the broadened SHNA. The predic­tions of the model are evaluated against the actual historical development in order to assess the performance of the model. As the model formulated in this chapter generates accurate prediction of the main macroeconomic indicators, it is subsequently used in a counterfactual analysis of the impact of total factor productivity growth on the overall growth performance. In summary, the thesis demonstrates that much can be achieved in the research on the Swedish macroeco­nomic development by utilizing new theoretical approaches and applying state of the art analysis methods as a complement to the structural analytical research that has been conducted previously. However, much research is still required, especially on the improvement of the macroeconomic database where one priority is to create detailed and consistent input-output tables and social accounting matrices. / digitalisering@umu

Nowadays taxes are the most important tax income of the state budget and at the same time they affect the standard of living of the population in various ways. Although the countries try to harmonize tax systems, there are still considerable differences between them. The aim of the thesis is to capture taxes in the Czech Republic from the point of view of statistics and then perform the comparison within the countries of the European Union. The thesis contains a brief characterization of the national accounts and the classification of the taxes in the national accounts according to the ESA 2010. It further deals with the description of the Czech tax system, including a definition of the individual taxes. The subsequent section captures the tax burden expressed by tax quota and the rest of the thesis is devoted to the cluster analysis, which is then applied to the data from the annual national accounts. Using cluster analysis, EU countries have been divided into groups according to similarities and differences in tax systems and in particular on the basis of the tax quota.

The poor quality and fragmented state of international statistics for the hospitality and tourism sector lead international organizations like the World Tourism Organization (WTO), Organization of Economic Cooperation and Development (OECD) and the United Nations to develop and recognize a universally acceptable framework of tourism statistics. These efforts culminated into the development of the Tourism Satellite Accounts (TSA), the very first sector specific Satellite System of Accounts approved by the United Nations. The WTO has since made numerous efforts to promote the implementation of the TSA, more so in the developing countries. While the process is gaining momentum, the implementation of the entire TSA framework is a tedious procedure requiring a high level of financial and non-financial resources. This paradox, of scarce resources required for TSA implementation in developing countries that are in most need of its benefits, has been the crucial motivation for this research project. The present study proposes a framework for evaluating the implementation of the TSA so that the process is manageable and is able to economize on various resources required to implement this comprehensive statistical database. Using Tanzania as the case study, this research verifies the proposed framework for evaluating the TSA's implementation. The underlying model for the proposed implementation framework is the Co-alignment principle from the field of Strategic Management. Evidence of existence of the characteristics of Co-alignment model's components is verified, given the particular experience of TSA implementation in Tanzania. The results suggest that the process in Tanzania is currently misaligned and may require reallocation of certain resources to increase the effectiveness of TSA implementation. In context of the Co-alignment principle, there is evidence that the end-user needs have not been explicitly established. There is also a lack of knowledge regarding gaps that exist between the current statistical databases and how the TSA would be able to fill these shortcomings. This is true for both additional datasets required and the much needed improvements in statistical methodology. Furthermore, there is no clear prioritization of implementation tasks, which is contributing to the lack of financial sustainability of the project. There is indication that the allocation of current resources is misaligned with the requirements for developing institutional capacity, training, stakeholder support, (particularly with the private sector operators) and building a stable legislative framework to support the entire process. Finally, there are no clear performance monitoring and evaluation criteria to assess the ongoing performance of the implementation process as well as that of the entire statistical database. This is crucial to insure effectiveness of the resource allocation process. The conclusions from these observations have been proposed as recommendations to align the process of TSA implementation in Tanzania with the objective of increasing the efficiency of these ongoing efforts at the Ministry of Natural Resources and Tourism. Furthermore, it has been suggested that the proposed evaluation framework can be used for assessing the effectiveness of implementing any generic national or regional statistical database. / Ph. D.

In this paper, we argue that shadow activities and different levels of marketization of household production systematically distort international comparisons of aggregate gross household saving rates (HSRs): Higher shares of hidden income increase observed HSRs. Panel data for 18 (24) OECD-countries covering a period of a decade show that gross HSRs are positively related to the degree of corruption(used as a proxy for the propensity to shift economic activities into the shadow) and to the share of income from property and self employment. At the same time, gross HSRs are negatively related to the female employment rate, the ratio of indirect taxes to direct taxes, and to the tax wedge. One plausible story behind these phenomena might be that unobserved consumption and wages in the shadow labor market induce an upward bias in observed HSRs and profit shares, while the price level effects of a higher share of indirect taxes and a 'welfare state' effect lower observed HSRs. (authors' abstract) / Series: Department of Economics Working Paper Series

As crises do capitalismo, por fazerem parte do próprio ciclo econômico, são uma constante no desenvolvimento das forças produtivas no mundo. Por meio dos ajustes na composição orgânica do capital, momentos de expansão do consumo e de melhores condições de vida e trabalho são substituídos, ciclicamente, por momentos de destruição de capital com drásticos efeitos sobre a vida da classe trabalhadora. Dessa forma o objetivo do trabalho é demonstrar que os gastos sociais, em especial a Saúde Pública, constitui importante mecanismo macroeconômico para enfrentamento das crises, garantindo a expansão de direitos sociais e da economia. Este trabalho revisa os efeitos das crises sobre a vida das pessoas não só no Brasil como no mundo, considerando as críticas realizadas ao Banco Mundial e Fundo Monetário Internacional sobre as políticas de austeridade. Outra análise do trabalho se da sobre política econômica brasileira dos governos FHC, Lula, Dilma e Temer e os efeitos negativos impostos às políticas públicas sociais e também a Saúde Pública. As análises dos efeitos macroeconômicos do gasto em saúde foram feitas no período de 2000 a 2015 para as Contas Satélites de Saúde, e 2010 e 2015 para as Matrizes Insumo-Produto, baseadas nos coeficientes diretos e indiretos de Leontief. Os resultados indicaram que o setor saúde foi um dos que mais gerou empregos por valor de produção assim como salários por emprego, se somando ainda o fato de que a atividade Saúde Pública foi mais produtiva e garantiu melhores pagamentos aos trabalhadores (diretos e indiretos) do que a Saúde Privada. Conclui-se, por fim, que a Saúde Pública como prioridade macroeconômica garante melhores resultados para a economia e para as condições de trabalho e vida da população brasileira, contrariando as práticas vigentes de desconstrução de uma política pública universal. / The crises of capitalism, because they are part of the economic cycle itself, are a constant in the development of the productive forces in the world. Through adjustments in the organic composition of capital, moments of expansion of consumption and better living and working conditions are replaced, cyclically, by moments of capital destruction with drastic effects on the life of the working class. Thus, the objective of the study is to demonstrate that social spending, especially Public Health, is an important macroeconomic mechanism to deal with crises, guaranteeing the expansion of social rights and the economy. This paper reviews the effects of crises on the lives of people not only in Brazil but also in the world, considering the criticisms made to the World Bank and the International Monetary Fund on austerity policies. Another analysis of the work is given on the Brazilian economic policy of the governments FHC, Lula, Dilma and Temer and the negative effects imposed on public social policies as well as Public Health. The analyzes of the macroeconomic effects of health spending were made between 2000 and 2015 for the Health Satellite Accounts, and 2010 and 2015 for the Input-Output Matrices, based on Leontief\'s direct and indirect coefficients. The results indicated that the health sector was one of the ones that generated more jobs by value of production as well as wages per job, in addition to the fact that the Public Health activity was more productive and guaranteed better payments to the workers (direct and indirect) of the than Private Health. Finally, it is concluded that Public Health as a macroeconomic priority guarantees better results for the economy and for the working and living conditions of the Brazilian population, contrary to the current practices of deconstruction of a universal public policy.

Made available in DSpace on 2016-04-26T20:48:55Z (GMT). No. of bitstreams: 1 Marcos Rogerio Sigrist.pdf: 668653 bytes, checksum: ac53bc78b8ad29562fa918eff959f8a3 (MD5) Previous issue date: 2009-05-20 / This work aims to analyze the behavior of Brazilian national accounts calculated by the Brazilian Institute of Geography and Statistics - IBGE when they are applied to them the concepts of Marxist theory of productive work. To this end, it was necessary, in the first time, to investigate the premises which involve the theory of Marx on productive work, and then specify them and evaluates which determinants characteristics of this type of work. The second step was to verify what activities members of the System of National Accounts - SNA using productive work, and the share of the productive work on each of these activities. Identified six activities which employ unproductive work: financial institutions, services of households, rent of buildings, public administration, unpaid services and trade. Still, were identified parcels of unproductive work inserted into other activities of the National Accounts System. The next step was recalculate the values of production, intermediate consumption, add value, remuneration and the number of employees involved only in productive activities, not despise the limitations imposed by the data available. The result indicates an underestimation of the productive sectors of the Brazilian GDP calculated by IBGE, because share of the value produced by them appear in national accounts as value produced by unproductive sectors / Este trabalho tem como objetivo analisar o comportamento dos valores das contas nacionais brasileiras calculados pelo Instituto Brasileiro de Geografia e Estatística - IBGE quando são aplicados a eles os conceitos da teoria marxista do trabalho produtivo. Para tanto, foi necessário, em um primeiro momento, investigar as premissas que envolvem a teoria de Marx sobre o trabalho produtivo, para então detalhá-las e avaliar quais as determinantes características deste tipo de trabalho. O segundo passo foi verificar quais atividades integrantes do Sistema de Contas Nacionais - SCN utilizam trabalho produtivo, e ainda a parcela deste trabalho constante em cada uma destas atividades. Foram identificadas seis atividades que empregam trabalho improdutivo: instituições financeiras, serviços prestados às famílias, aluguel de imóveis, administração pública, serviços privados não mercantis e comércio. Ainda, foram identificadas parcelas de trabalho improdutivo inseridas em outras atividades do SCN. O próximo passo foi recalcular os valores das contas componentes do Produto Interno Bruto brasileiro considerando apenas atividades produtivas, não desprezando as limitações impostas pelos dados disponíveis. O resultado obtido aponta uma subestimação do PIB dos setores produtivos calculado pelo IBGE, porque parte do valor produzido por eles aparece nas contas nacionais como valor gerado pelos setores improdutivos

This dissertation has two main objectives. The first one is to construct historical macroeconomic series for Sweden using a consistent method throughout the relevant periods, and which rely on modern methods of national accounting. The second objective is to investigate patterns of economic growth, accumulation and crisis in Sweden 1800-2000, based on the constructed data series. New annual data series of Gross Domestic Product and its division into activities (type of production) and expenditures (consumption, investment and foreign trade), Net Domestic Product, stocks of produced assets and consumption of fixed assets are constructed for the period 1800-2000; series of employment, wages, imputed labour income of self employed and surplus for the period 1850-2000; and series of worked hours for the period 1950-2000. Summary tables of the main aggregate variables are presented at the end of the dissertation. The intent is to make the data material available online (also at a more disaggregated level) at: http://www.historia.se. Although the present study criticises the somewhat deterministic vision of many long cycle theories, it also demonstrates that the concept of long cycle can be applied when studying long-term fluctuations in GDP per capita, provided that the notion of a fixed periodicity of long cycles is abandoned. Long-term economic fluctuations are irregular, but so is also the short-term business cycle. Different historical tendencies and trends are investigated. The decline of the relative size of industrial activities in the last half of 20th century was not as dramatic, if unpaid household labour is considered and that many services are industry-related. The Marxist theory of a Tendency for the Rate of Profit to Fall is partly confirmed as a secular process up to the 1970s, but profitability has rebounded in the last two decades of the 20th century. During the 1990s, the investment ratio declined to historically low levels and the volume value of the net stock of buildings and structures fell for the first time since the 1830s. A comparison is also made of depressions in Sweden since 1850. During the 19th century, depressions were largely induced by the agricultural sector, and during the 20th century by industrial activities. However, the transition to the modern business cycle was not sudden but rather protracted. Another finding is that the 1990s depression was somewhat deeper than the 1930s depression in terms of GDP contraction.

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