The Brazilian tax system needs deep reform. There are at least five main points
that lead to this renovation process: i) the insufficient tax revenue; ii) the regressive nature
of the system; iii) the elevated centralization of tax collection; iv) regressivity also in the regional
context; v) disorganization of tax incentives. This piece analyzes each of these points
and discusses the ways the reform could take place.

JEL Classification: H21; H22.

Based on recent census data issued by IBGE, this article analyzes the income distribution
in Brazil, also by state. It attempts to understand the inequality in rural areas and
the average earnings of the economically active Brazilians over 10 years old.

JEL Classification: H31; J30; J10.

The process of growing internalization and integration of markets and production
at a world level has left a considerable impact on national economies, leaving marks of
production and consumption as well as income distribution. It also tends to challenge the
way public policy is implemented. This piece analyzes this scenario, aiming to understand
the different scenarios of transnationalization of the capital.

JEL Classification: F41; F63; F68; L50.

Discussions on the definition of money are usually related to a secondary position
by both Marxists and non-Marxists. This paper aims to clarify the function of money in
a contemporary society by, first, analyzing the realized utopias of money abolition. Then, an
analysis of the money in the European society.

JEL Classification: E41; E42; E51.

This note is both a review and a commentary on the recent “Acumulação e
Crescimento da Firma” from Eduardo A. Guimarães. The theory exposed there is a general
one of the growth of the firm and the industry, with the central thesis that the firm is the locus
of capital accumulation. Special attention is given to the analysis of the concept of competition.

JEL Classification: L20; L22; D21; Y30.

This note is a long review of the book “A Economia Política da Crise – Problemas
e Impasses da Política Econômica Brasileira” by Maria da Conceição Tavares and Maurício
Dias David.

JEL Classification: Y30; O40.

This is a reply to Nakano’s paper “A destruição da renda da terra e da taxa de
lucro na agricultura”, published by this Journal. We provide a commentary to Nakano’s
piece based on three elements: i) the analysis of family farm and its hypotheses, ii) the dichotomy
between the logic of valorization and the logic of capital; iii) on the general idea of
destruction of profit rate and land income.

JEL Classification: B51.

The Brazilian effort of producing alcohol as a substitute for other energy sources
has been heavily criticized, particularly due to the substitution of food produce and possible
supply crises and inflationary pressure. This piece attempts to analyze available data on
the topic and shows that there is not enough evidence to support the idea of substitution or
hindrance to crops and that there is a general drop in the production of agricultural goods.

JEL Classification: Q18; Q42; L66.

The current exchange rate crisis has eroded the intervention capacity of the government.
At this point, the government must renegotiate the terms of the external debt of
Brazil. This commentary showcases the efforts by economists from the opposition throughout
the 1970s of alternatives and the challenge of the external debt while also rememorates
the path to the current situation.

JEL Classification: F34; F32; F31.

On this short note we discuss the external debt of Brazil as of the second semester
of 1982, with emphasis on the problem of opportunity and the implications of an eventual
renegotiation.

JEL Classification: F34; F32; F31.

This note revolves around the topic of the external debt renegotiation that appears
imminent for the Brazilian economy. The note also expands the discussion to a general
view of the indebted economies of the Third World.

JEL Classification: F34; F32; F31.