nÃo hà / Esta pesquisa foi realizada no municÃpio de Iguatu-CearÃ, em duas Ãreas: Distrito do Baà (rural) e Bairro Santo AntÃnio (urbana), com os beneficiÃrios do Programa Bolsa FamÃlia (PBF). Buscarmos subsÃdios e dados para realizarmos uma anÃlise sobre a percepÃÃo dos mesmos atravÃs dos seus relatos e suas falas sobre o PBF. Compreendemos que a pobreza nÃo à sà nÃo ter uma renda fixa, mas tambÃm o seu isolamento social, a falta de um trabalho, assistÃncia à saÃde, uma moradia digna, educaÃÃo e sua participaÃÃo mais ativa nas decisÃes polÃticas de melhoria do seu cotidiano. O beneficiÃrio à o ator principal, pois seus depoimentos e suas percepÃÃes foram fecundas, compreendendo que o mesmo està inserido no Programa porque à um sujeito excluÃdo, passa fome e enfrenta todas as adversidades causadas pelas secas recorrentes no semi-Ãrido nordestino. Propomos no decorrer dessa dissertaÃÃo, discutir temas relacionados à exclusÃo social, pobreza, polÃticas pÃblicas e transferÃncia de renda que nos forneceram subsÃdios para realizar um enlace com o objeto estudado. / This research was conducted in the municipality of Iguatu-CearÃ, in two areas of Baà District (rural) and Santo AntÃnio district (urban), with the beneficiaries of the Bolsa FamÃlia Program (PBF). Seek grants and data to make an analysis on the perception of them through their reports and speeches on the PBF. We understand that poverty is not only not have a fixed income but also their social isolation, lack of work, health care, a decent housing, education and more active participation in political decision making of improvements in their daily lives. The beneficiary is the principal actor, because their testimony and their perceptions have been fruitful, including that it is inserted in the program because it is not a subject, go hungry and face all the adversity caused by recurrent drought in semi-arid region. We propose in the course of this dissertation, discuss topics related to social exclusion, poverty, and public policies that transfer income in subsidies provided to make a link with the object studied.

The reunification of West Germany and East Germany occurred in 1990 and had a great impact on the country. This essay investigates the impact that reunification had on the poverty structure of West Germany on the long-run. The results indicate that reunification had a negative impact on poverty since it increased the poverty rate by 4.88 percentage point in 2000 and by 6.16 percentage point in 2005. The structure of the poor population slightly changed the year following the reunification. Five years later, the structure of the poor population was similar to what it was before the reunification. However, during this period, the income transfer became more efficient since it decreased poverty by 6 percentage point to 16 percentage point more after reunification than it used to do before.

本文以Sandmo引進勞動供給的租稅逃漏模型為基礎，以是否具有其他所得來區別社會上的富人或窮人，富人可以在勞動市場中投入勞動供給賺取勤勞所得，或是將勞動供給投注在以其他所得做投資的投資行為上，賺取資本利得；但是窮人只能將其勞動供給投注在勞動市場中賺取勤勞所得，在雙方決定勞動供給以追求效用極大化下，可決定彼此的所得差距。 由於所得稅具有所得重分配的功能，因此我們首先比較在不同所得稅制下的所得差距，以得知所得稅是否達成其重分配功能。結果是：僅課徵勤勞所得稅時的所得差距會大於未課稅時的所得差距，勤勞所得稅反而使所得情形惡化，因為富人可藉由移轉勞動供給的方式規避稅負；而同時課徵勤勞所得稅及資本利得稅後之所得差距會小於僅課徵勤勞所得稅時的所得差距，代表資本利得稅可有效改善所得分配惡化的現象。 政府除了可以用所得稅的手段改善所得分配外，也可以以移轉性支出的方式達到相同目的。第一個情況是假設目前僅課徵勤勞所得稅，所得差距情形惡化，當政府決定將全國所收取的勤勞所得稅做為移轉性支出平均分發給窮人時，會得到不一定可以改善所得差距惡化現象的結果，必須視窮人對消費和休閒的替代彈性，以及替代效果與所得效果的大小而定。第二個情況是假設目前同時課徵勤勞所得稅及資本利得稅，並以富人所支付的資本利得稅做為移轉性支出平均分發給窮人，此時的移轉性支出能夠進一步改善所得差距惡化的情形。由以上兩段可知，若政府要有效地改善所得差距惡化的情形，最好的辦法是課徵資本利得稅，並將資本利得稅做為移轉性支出的財源。 / In this paper we use a Sandmo’s (1981) type tax evasion model to discuss the effects of proportional income taxation on income distribution among the riches and the poor. The riches are different from the poor in that only the former have exogenous income which can be invested to obtain capital gains. Therefore, while the riches choose between allocating their time to make labor income or to make capital gains, the poor can only attribute their time to making labor income. The tax system treats labor income and capital gains differently. The income distribution among the riches and the poor is determined by the difference in total incomes. We first show that when only labor incomes are taxed, the income tax worsens the income distribution as compared to the income distribution when there is no income tax. In other words, an income tax system with preferential treatments on capital gains is detrimental to income distribution. This result is intuitive because the riches can switch their labor supply from making labor income to making capital gains for tax avoidance, while the poor do not get to do so. An income tax system is beneficial to income distribution when capital gains are taxed at the same rate as labor income. Second we discuss the role of income transfer program on the income distribution and show that if the government uses labor income tax as the only financial source for the transfer, the effect of such income transfers on income distribution is ambiguous. It is decided by the magnitude of the elasticity of substitution between consumption and leisure, and the net effect of the substitution and the income effects. To improve income distribution, the best scenario is to use tax revenues from capital gains as the financial source of income transfer.

Made available in DSpace on 2014-12-17T14:34:45Z (GMT). No. of bitstreams: 1 JoseANS_DISSERT.pdf: 1156572 bytes, checksum: 4666965366a1ddf89a4160f89ef286c0 (MD5) Previous issue date: 2012-11-19 / This study aims to analyze the main effect of social programs and cash transfers on the labor supply of non-farm family members in poverty in rural areas of the Northeast. Among the specific objectives, we sought to investigate the effects of these programs and individual characteristics on the decision of participation and allocation of working hours of parents and children in non-agricultural activities. It was assumed, as a theoretical basis, the model of neoclassical labor supply as well as the principle that the decision of allocation of working hours, non-agricultural, is subject to the initial choice of the worker devote or not the non-agricultural employment . The hypothesis assumes that access to social programs and income transfer contributes to the dismay of rural workers, in poverty, in its decision to participate and offer hours of work in non-agricultural activities. To achieve this objective, we applied the models of Heckman (1979) and Double Hurdle, of Cragg (1971), consisting of associating the decision to participate in the labor market with the decision on the amount of hours allocated. The database used was the National Survey by Household Sampling (PNAD) of 2006. The results of the heads of households showed that transfers of income, although they may have some effect on labor supply rural nonfarm, the magnitude has to say that there may be some dependence on benefits. The estimates for the joint children of 10 to 15 years showed that the programs have negatively influenced participation in suggesting an increase in school participation, although for the allocation of working hours the results were not significant on the incidence of child labor / Este estudo tem como objetivo principal analisar o efeito dos programas sociais e de transfer?ncia de renda sobre a oferta de trabalho n?o agr?cola de membros das fam?lias em condi??o de pobreza no meio rural da regi?o Nordeste. Entre os objetivos espec?ficos, procurou-se investigar os efeitos desses programas e das caracter?sticas individuais sobre a decis?o de participa??o e de aloca??o de horas de trabalho de pais e de filhos em atividades n?o agr?colas. Admitiu-se, como base te?rica, o modelo de oferta de trabalho neocl?ssico, bem como o princ?pio de que a decis?o de aloca??o de horas de trabalho n?o agr?cola est? condicionada ? escolha inicial do trabalhador em se dedicar ou n?o ao emprego n?o agr?cola. A hip?tese testada pressup?e que o acesso aos programas sociais e de transfer?ncia de renda contribuem para o desalento do trabalhador rural, em condi??o de pobreza, na sua decis?o de participar e ofertar horas de trabalho nas atividades n?o agr?colas. Para alcan?ar esse objetivo, aplicaram-se os modelos de Heckman (1979) e de Double Hurdle, de Cragg (1971), que consistem em associar a decis?o de participa??o no mercado de trabalho com a decis?o da quantidade de horas de trabalho alocadas. A base de dados utilizada foi a da Pesquisa Nacional por Amostragem de Domicilio (PNAD), do ano de 2006. Os resultados dos chefes dos domic?lios mostraram que as transfer?ncias de renda, embora possam ter algum efeito sobre a oferta de trabalho rural n?o agr?cola, n?o t?m magnitude suficiente para que se afirme que possa haver alguma depend?ncia em rela??o aos benef?cios. As estima??es conjuntas para os filhos de 10 a 15 anos mostraram que os programas t?m influenciado negativamente na participa??o, sugerindo um aumento na participa??o escolar, embora, para a aloca??o de horas de trabalho, os resultados n?o tenham sido significantes sobre a incid?ncia de trabalho infantil

GOMES, Maria Claudene Bezerra. A Percepção dos Beneficiários Sobre o Programa Bolsa Família no Município de Iguatu-CE. 2009. 151f. – Dissertação (Mestrado) – Universidade Federal do Ceará, Programa de Pós-graduação em Avaliação de Políticas Públicas, Fortaleza (CE), 2009. / Submitted by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2013-09-27T14:02:35Z No. of bitstreams: 1 2009-DIS-MCBGOMES.pdf: 1384820 bytes, checksum: 44c37161f7d46fc20f557edcd762209b (MD5) / Approved for entry into archive by Márcia Araújo(marcia_m_bezerra@yahoo.com.br) on 2013-09-27T14:49:54Z (GMT) No. of bitstreams: 1 2009-DIS-MCBGOMES.pdf: 1384820 bytes, checksum: 44c37161f7d46fc20f557edcd762209b (MD5) / Made available in DSpace on 2013-09-27T14:49:54Z (GMT). No. of bitstreams: 1 2009-DIS-MCBGOMES.pdf: 1384820 bytes, checksum: 44c37161f7d46fc20f557edcd762209b (MD5) Previous issue date: 2009 / This research was conducted in the municipality of Iguatu-Ceará, in two areas of Baú District (rural) and Santo Antônio district (urban), with the beneficiaries of the Bolsa Família Program (PBF). Seek grants and data to make an analysis on the perception of them through their reports and speeches on the PBF. We understand that poverty is not only not have a fixed income but also their social isolation, lack of work, health care, a decent housing, education and more active participation in political decision making of improvements in their daily lives. The beneficiary is the principal actor, because their testimony and their perceptions have been fruitful, including that it is inserted in the program because it is not a subject, go hungry and face all the adversity caused by recurrent drought in semi-arid region. We propose in the course of this dissertation, discuss topics related to social exclusion, poverty, and public policies that transfer income in subsidies provided to make a link with the object studied. / Esta pesquisa foi realizada no município de Iguatu-Ceará, em duas áreas: Distrito do Baú (rural) e Bairro Santo Antônio (urbana), com os beneficiários do Programa Bolsa Família (PBF). Buscarmos subsídios e dados para realizarmos uma análise sobre a percepção dos mesmos através dos seus relatos e suas falas sobre o PBF. Compreendemos que a pobreza não é só não ter uma renda fixa, mas também o seu isolamento social, a falta de um trabalho, assistência à saúde, uma moradia digna, educação e sua participação mais ativa nas decisões políticas de melhoria do seu cotidiano. O beneficiário é o ator principal, pois seus depoimentos e suas percepções foram fecundas, compreendendo que o mesmo está inserido no Programa porque é um sujeito excluído, passa fome e enfrenta todas as adversidades causadas pelas secas recorrentes no semi-árido nordestino. Propomos no decorrer dessa dissertação, discutir temas relacionados à exclusão social, pobreza, políticas públicas e transferência de renda que nos forneceram subsídios para realizar um enlace com o objeto estudado.