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

This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain countries and institutions are evaluated for possible implementation in South Africa. The study suggests that although current taxation legislation in South Africa is apP'icable to electronic commerce transactions it is not sufficient to cater effectively for this type of business. The conclusion reached Is that international co-operation is essential in finding solutions. A number of recommendations are made regarding aspects of South African taxation legislation which need to be clarified through policy decisions. Title of / Taxation / M.Comm.

This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain countries and institutions are evaluated for possible implementation in South Africa. The study suggests that although current taxation legislation in South Africa is apP'icable to electronic commerce transactions it is not sufficient to cater effectively for this type of business. The conclusion reached Is that international co-operation is essential in finding solutions. A number of recommendations are made regarding aspects of South African taxation legislation which need to be clarified through policy decisions. Title of / Taxation / M.Comm.