Perspectives on tax reform in Brazil
There is no question that the salience of tax reform in Brazil is high. It has become common to point out the country’s low quality of public services and high level of taxes, at least from the view of the country’s “middle class” and poorer income groups. In this...
Read MoreMapping Just Transition(s) to a Low-Carbon World
Just Transition—the idea that justice and equity must form an integral part of the transition towards a low-carbon world—is increasingly being mobilized both to counter the idea that protecting the environment and protecting jobs are incompatible, and to broaden the debate to justice-related issues such as the kinds of...
Read MoreUniversal Social Protection Country Cases
Countries have used many options to finance universal social protection. Those options include: (i) re-allocating public expenditures (e.g., from financing public subsidies to financing specific programs); (ii) increasing tax revenues, including revenue generated from taxation of natural resources; (iii) using the reductions of debt or debt servicing; (iv) expanding...
Read MoreBuilding Trade Union Power with Gender Equality: The Case of the Unified Workers’ Central of Brazil
The Unified Workers’ Central (Central Única dos Trabalhadores, CUT) of Brazil, one of the world’s largest trade union federations, the most important in Latin America, and the country’s most representative, in 2015 implemented gender parity in its decision making bodies at national and state level. With this step it...
Read MoreTax on Large Fortunes: the recent international debate and the situation in Brazil
Many discussions have taken place in Brazil about legislation pertaining to the Tax on Large Fortunes (Imposto sobre Grandes Fortunas—IGF). In the current scenario, with the country facing a second consecutive annual decrease in tax revenue, the subject of the implementation of the IGF is gaining some traction, with...
Read MoreIndustrial Relations in Emerging Economies: The Quest for Inclusive Development
This book examines industrial and employment relations in the emerging economies of Brazil, China, India, South Africa and Turkey, and assesses the contribution of industrial relations institutions to inclusive development. The book uses real-world examples to examine the evolution of industrial relations and of organised interest representation on labour...
Read MoreHuman Rights in Times of Austerity (Brazil)
One year into Brazil’s 20-year constitutional cap on public spending, the Center for Social and Economic Rights, the Instituto de Estudos Socioeconômicos (INESC) and Oxfam Brazil have presented new empirical findings to the Brazilian Congress that illustrate austerity’s already severe impact on basic social and economic rights in the...
Read MoreThe Gendered Costs of Austerity: assessing the IMF’s role in budget cuts which threaten women’s rights
This briefing paper provides a brief assessment of the changing role of the International Monetary Fund (IMF or the Fund) with regards to one key fiscal consolidation measure: contractions in public expenditure. The briefing explores the Fund’s positive and negative influence over public expenditure decisions, and further explains how...
Read MoreFrom Expansion to Austerity: challenges and risks of the radical fiscal policy turn in Brazil (One Pager 360)
Brazil, in the period after the great financial crisis of 2007–2008, presents a compelling case study of the interactions between fiscal policy and business cycles. The country is noteworthy not only for being one of the very few that dealt relatively well with the most acute stage of the...
Read MoreBrazilian Fiscal Policy in Perspective: from expansion to austerity
This paper analyses the changes in orientation and composition of Brazilian fiscal policy, focusing on three recent periods and seeking to explore their relationship with economic performance. The first period (2005–2010) was characterised by fiscal expansion, with public investment and redistributive transfers as its main drivers. Economic performance was...
Read MoreIncome Inequality and Labour Income Share in G20 Countries: Trends, impacts and causes
The Government of Turkey has made inclusiveness one of the three priorities of its G20 Presidency. This builds upon the G20 Leaders’ commitment in 2014 to “…support development and inclusive growth, and help to reduce inequality and poverty.” Indeed, the inclusiveness of growth, and the related issues of...
Read MoreConditional Cash Transfer Programmes in Latin America and the Caribbean: Coverage and investment trends
This document analyses the evolution of the population coverage and investment of conditional cash transfer (CCT) programmes, which are poverty reduction initiatives, in the countries of Latin America and the Caribbean over the past 20 years. The analysis is based on up-to-date, detailed information from the database on non-contributory...
Read MoreTowards Universal Health Care in Emerging Economies: Opportunities and Challenges
This book explores how political, social, economic and institutional factors in eight emerging economies have combined to generate diverse outcomes in their move towards universal health care. Structured in three parts, the book begins by framing social policy as an integral system in its own right. The following two...
Read MoreLessons for the Universalization of Health Care in Emerging Economies
This webinar explores the opportunities and challenges facing developing countries as they seek to expand and universalize their health care systems. Universal health care was once a central pillar of the welfare state, but the rise of neoliberalism in international policy discourse and practice eroded the support for universal...
Read MoreSocial Protection and Climate Change: Can Brazil pursue twin social and environmental objectives together?
Brazil’s invaluable rainforests have dwindled in recent decades, as agriculture and other development have moved in. Development opportunities are crucial for many rural populations who continue to live in poverty. Now, the Government is attempting to address poverty and threats to the environment together through a new social protection...
Read MoreWhat Makes Urban Food Policy Happen? Insights from five case studies
Cities are rising as powerful agents in the world of food, says a new report from the International Panel of Experts on Sustainable Food Systems (IPES-Food), and they are finding innovative ways to put in place policies that take on challenges in global food systems. The report shows that...
Read MoreHealth for All, All for Health: lessons from the universalization of health care in emerging economies
Achieving universal health coverage is integral to the central pledge of the 2030 Agenda for Sustainable Development to “leave no one behind”. Meeting this target is about more than just having enough resources to incrementally expand health coverage to the entire population. This Brief provides policy makers with evidence-based...
Read MoreDecreto Ley 5.452 que aprueba la codificación de las leyes del trabajo
Lactancia Materna: Cada empresa de más de 30 mujeres mayores de 16 años de edad, tiene la obligación de proporcionar un lugar apropiado para que las empleadoras cuiden y amamanten a sus hijos en el periodo de la lactancia (Sección IV, art. 389, p.9, inciso 1). Está prohibido el...
Read MoreLey 7.853
Ley 8.921
Establece modificaciones a las Leyes del Trabajo, indicando que no será considerada como falta, la ausencia del asalariado durante la licencia obligatoria de la trabajadora con motivo de maternidad o aborto, previa observación de los requisitos para la percepción del salario de maternidad costeado por la Previsión...
Read MoreLey 9.799
Introduce ciertas enmiendas encaminadas a corregir las distorsiones que afectan al acceso de la mujer al mercado de trabajo. Trata de evitar todo tipo de discriminación, entre otros, por razones de género. Protege la situación y el acceso o conservación del puesto de trabajo de la mujer...
Read MoreLey 10.421
Ley 11.304
Permite al contribuyente que paga impuesto sobre la renta y emplear a una trabajadora doméstica, deducir de su declaración de impuesto a las ganancias conseguidas mensual del 12% a la Seguridad Social, en relación con la contribución del empleador. Regula los días de descanso y licencia por maternidad de...
Read MoreDecreto 6122/07
Decreto núm. 6.690
Dispone que serán beneficiarias del Programa las servidoras públicas federales de la Administración Pública Federal Directa, Autártica y Fundacional. Establece que dicha prórroga se garantizará hasta el final del primer mes después del parto y tendrá una duración de sesenta...
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