Enlinson Henrique Carvalho de Mattos

• 73rd Annual Congress of the International Institute of Public Finance, AR.EXT
• 71st Annual Congress of the International Institute of Public Finance, AR.EXT

• Abstract

  This project evaluates the impact of publicly provided goods with and without market substitutes affect time allocation. Tax evasion reduces tax revenue and affects the provision of public goods. Agents can work in the informal sector and still consume public goods. The supply of hours to the formal market then depends on the preference parameters and on the availability of private substi…

  Universal health care, formal and informal labor supply in Brazil, AV.EXT

(Only some records are available in English at this moment)

• Abstract

  The research aims to investigate the effects of fiscal decentralization on the economic performance of Brazilian States from 1980 to 2014. Over the last decades, many countries have modified their institutional configurations in order to allocate more political power and fiscal autonomy to governments subnational levels. According to Oates (1972), the basic argument in favor of such decen…

  Fiscal decentralization and economic performance in Brazil, BP.PD

• Abstract

  The purpose of this project is to verify which factors are decisive for the decentralization of the Education. In Brazil, this process was influenced by the central government (through the 1988 Constitution and FUNDEF), but was largely a decision of state and local governments. The way decentralization occurred in Brazil yield local leaders greater control over administrate resources,allo…

  Determinants of decentralization in Elementary Education: evidence from Brazil using a panel of municipalities, BP.PD
• Empirical evidence on indirect tax - burden tax and redistribution impacts, BP.DR

(Only some records are available in English at this moment)

• Abstract

  My plan is to develop two projects described below. The first one seeks to characterize the optimal audit and taxation policy in the case of having interdependent versus independent agents in an economy with the possibility of tax evasion. This model aims to characterize optimal policies to combat evasion for agents with different personality traits suggesting different policies. We hope …

  Behavioral agents, fiscal evasion and optimal tax and auditing polices, BE.PQ

• Abstract

  This project aims to characterize the Laffer curve allowing the government to provide in kind and cash transfers. In particular, the paper attempts to prove that the government tax collection only decreases with tax rates raises depending upon the nature of government expenditures: cash or in-kind transfers. Gahvari (1989) shows that a sufficient condition for that is to have cash transfe…

  In kind versus cash transfers: the nature of public expenditure and the impact on Laffer curve, BE.PQ