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Paulo Reis Mourao was born in Vila Real (Portugal). He is the author of several scientific articles indexed by ISI Thompson and of some books. His works are focused on Economics, Public Finance, Social Economics and Sports Economics. He appears often in national and international media for commenting social and economic issues. Paulo Mourao has been awarded several times for his scientific works.
We live challenging times on several levels, and in this context the second encyclical, Laudato Si’ (LS), of Pope Francis, published in 2015, has provided a special challenge for academics. As Pope Francis suggested in 2015, societies are challenged to modify the paradigms of life to achieve more sustainable development. LS has quickly become a widely quoted document, even by academics. This paper is the first bibliometric research about LS aiming to analyze this encyclical and explore several works published about LS between 2015 and 2020.To this end, 2we studied all documents published in the Web of Science Core Collection (238) and Scopus (222) about the topic “Laudato Si” in depth and analyzed them using bibliometric methods. The results show that there are scientific fields focused on studying LS in particular, namely Religious Sciences and the fields of Sustainability and Environment Studies. We also observed a small amount of networking among the authors publishing about LS.
Paulo Reis Mourao; Vítor Domingues Martinho. Discussing a challenging document focused on Land Use: The first bibliometric analysis of Laudato Si’. Land Degradation & Development 2021, 1 .
AMA StylePaulo Reis Mourao, Vítor Domingues Martinho. Discussing a challenging document focused on Land Use: The first bibliometric analysis of Laudato Si’. Land Degradation & Development. 2021; ():1.
Chicago/Turabian StylePaulo Reis Mourao; Vítor Domingues Martinho. 2021. "Discussing a challenging document focused on Land Use: The first bibliometric analysis of Laudato Si’." Land Degradation & Development , no. : 1.
The elections of 25 April 1975 had the highest participation to date in the Portuguese democratic experience. The competing forces organized electoral manifestos that covered a wide range of topics, with complex resources and analysis of the economic problems and the development of the Portuguese space. However, these manifestos’ contents are rich, there has not been a proper effort to study these political messages and reflect on the supply of answers provided by the competing parties to the collective needs assumed by the population, especially regarding Portuguese health. This work reviews these contents through a content analysis methodology, with the conclusion that the most common themes were related to the socioeconomic rights of Portuguese citizens and the need to boost development of different regions and fields, especially health. Other themes that the parties took on as central issues were those related to the war in the overseas territory and the stabilization of the emerging democratic process.
Paulo Mourao. Health by Words—A Content Analysis of Political Manifestos in the Portuguese Elections of 1975. International Journal of Environmental Research and Public Health 2021, 18, 7119 .
AMA StylePaulo Mourao. Health by Words—A Content Analysis of Political Manifestos in the Portuguese Elections of 1975. International Journal of Environmental Research and Public Health. 2021; 18 (13):7119.
Chicago/Turabian StylePaulo Mourao. 2021. "Health by Words—A Content Analysis of Political Manifestos in the Portuguese Elections of 1975." International Journal of Environmental Research and Public Health 18, no. 13: 7119.
This paper investigates the pattern of COVID-19 contagion in Portuguese municipalities from March 23rd to April 5th (the exponential phase). We have recurred to spatial autocorrelation models to discuss how the conglomeration of highly infectious spaces has also contributed to infecting neighbouring municipalities. We have used several indicators for the contagion of COVID-19 from the number of infectious individuals to rates of infectious. As explicative variables, additionally to spatial proximity, we also considered population density, the share of the elderly population as well as the length of municipal perimeter/border. Our results show that highly dense municipalities tended to contaminate close areas. Lengthier perimeters also showed a positive effect on the contagious indicators for a given municipality.
Paulo Mourao; Ricardo Bento. Explaining COVID-19 contagion in Portuguese municipalities using spatial autocorrelation models. Revista Galega de Economía 2021, 30, 1 -12.
AMA StylePaulo Mourao, Ricardo Bento. Explaining COVID-19 contagion in Portuguese municipalities using spatial autocorrelation models. Revista Galega de Economía. 2021; 30 (1):1-12.
Chicago/Turabian StylePaulo Mourao; Ricardo Bento. 2021. "Explaining COVID-19 contagion in Portuguese municipalities using spatial autocorrelation models." Revista Galega de Economía 30, no. 1: 1-12.
We live challenging times on several levels, and in this context the second encyclical, Laudato Si’ (LS), of Pope Francis, published in 2015, has provided a special challenge for academics. As Pope Francis suggested in 2015, societies are challenged to modify the paradigms of life to achieve more sustainable development. LS has quickly become a widely quoted document, even by academics. This paper is the first bibliometric research about LS aiming to analyze this encyclical and explore several works published about LS between 2015 and 2020.To this end, we studied all documents published in the Web of Science Core Collection (238) and Scopus (222) about the topic “Laudato Si” in depth and analyzed them using bibliometric methods. The results show that there are scientific fields focused on studying LS in particular, namely Religious Sciences and the fields of Sustainability and Environment Studies. We also observed a small amount of networking among the authors publishing about LS.
Paulo Mourao; Vitor Martinho. Discussing a challenging document focused on Land Use: The first bibliometric analysis of Laudato Si’. 2021, 1 .
AMA StylePaulo Mourao, Vitor Martinho. Discussing a challenging document focused on Land Use: The first bibliometric analysis of Laudato Si’. . 2021; ():1.
Chicago/Turabian StylePaulo Mourao; Vitor Martinho. 2021. "Discussing a challenging document focused on Land Use: The first bibliometric analysis of Laudato Si’." , no. : 1.
This study analyzes the entrepreneurial characteristics of students from public universities. The objective was to evaluate the presence of the characteristics of entrepreneurship pointed out by McClelland through a comparative analysis between two countries and through an analysis using structural models. Data collection was performed with the questionnaire prepared by David McClelland that assesses entrepreneurial behavioural characteristics through 55 preliminary questions. Data were collected from 329 respondents at universities in Brazil and Portugal during 2019. A quantitative analysis was performed using AMOS 26 software, and structural equation models were tested for the three groups under analysis. The analysis resulted in the validation of three measurement models (Portuguese (PT) and Brazilian (BR), PT, and BR), and it was observed that all dimensions were relevant and statistically significant in the set of PT and BR simultaneously and in the BR group. For the PT group, only the dimension “taking calculated risks”, corresponding to H2, did not have statistical validity.
Débora Schneider Locatelli; Paulo Mourão; Rui Silva. Lusophone Entrepreneurship: Analysis of Entrepreneurial Behavioural Characteristics in Brazilian and Portuguese Universities. Sustainability 2021, 13, 4568 .
AMA StyleDébora Schneider Locatelli, Paulo Mourão, Rui Silva. Lusophone Entrepreneurship: Analysis of Entrepreneurial Behavioural Characteristics in Brazilian and Portuguese Universities. Sustainability. 2021; 13 (8):4568.
Chicago/Turabian StyleDébora Schneider Locatelli; Paulo Mourão; Rui Silva. 2021. "Lusophone Entrepreneurship: Analysis of Entrepreneurial Behavioural Characteristics in Brazilian and Portuguese Universities." Sustainability 13, no. 8: 4568.
Patterns of inequality tend to seriously undermine any attempt at economic growth policy when the inequality is perceived by significant groups of individuals as unjust, inhuman, and insurmountable. One country with a high degree of inequality has been Brazil (usually in the world top-10). Brazil had also witnessed strong dynamics of certain indicators, such as the Gini coefficient, over the last several decades. However, so far, such dynamics have not been properly analyzed, especially considering the significant differences across Brazilian states. For filling that gap, this study used econometric techniques specific to time series and tried to identify structural breaks in the series of Gini coefficients for the 27 Brazilian states since 1976. Results showed a tendency towards an increase in inequality until 1995, followed by a reduction in inequality since 2000. Some cases of Brazilian states were related to the absence of structural breaks, showing a maintenance of historical trends in the evolution of inequality, which raises important policies’ challenges.
Paulo Mourao; Alexandre Junqueira. Through the Irregular Paths of Inequality: An Analysis of the Evolution of Socioeconomic Inequality in Brazilian States Since 1976. Sustainability 2021, 13, 2356 .
AMA StylePaulo Mourao, Alexandre Junqueira. Through the Irregular Paths of Inequality: An Analysis of the Evolution of Socioeconomic Inequality in Brazilian States Since 1976. Sustainability. 2021; 13 (4):2356.
Chicago/Turabian StylePaulo Mourao; Alexandre Junqueira. 2021. "Through the Irregular Paths of Inequality: An Analysis of the Evolution of Socioeconomic Inequality in Brazilian States Since 1976." Sustainability 13, no. 4: 2356.
Paulo Reis Mourão. Navegação de cabotagem - um economista revê-se ao longo (do primeiro semestre) da pandemia. A Universidade do Minho em tempos de pandemia 2020, 8 -23.
AMA StylePaulo Reis Mourão. Navegação de cabotagem - um economista revê-se ao longo (do primeiro semestre) da pandemia. A Universidade do Minho em tempos de pandemia. 2020; ():8-23.
Chicago/Turabian StylePaulo Reis Mourão. 2020. "Navegação de cabotagem - um economista revê-se ao longo (do primeiro semestre) da pandemia." A Universidade do Minho em tempos de pandemia , no. : 8-23.
Political longevity in young democracies has attracted the attention of scholars and practitioners alike due to several particular characteristics of such democracies, such as a low level of trust, a low level of credibility, corruption, economic difficulties, a less well‐established rule of law and an increased bureaucracy. In such a context, we studied the tenure duration of Romanian ministers since 1989, as well as their accumulated political longevity in ministerial offices. Using proportional hazards regression, we observed some peculiarities in the young Romanian democracy in comparison with more established regimes. We observed that left‐wing majorities tend to increase the probability of seat changes and thus diminish tenure longevity. We also observed that good economic conditions may lead to the substitution of certain types of ministries, while higher inflation rates tend to shorten tenure longevity for Romanian ministers. Moreover, our estimations support the finding that Romanian ministers tend to have shorter tenures as the number of past ministerial functions increases and that the burden of simultaneously managing various ministries significantly contributes to the shorter political longevity of a given minister. Finally, recent ministers have had longer tenures than those in the first years after the fall of communism in Eastern Europe in 1989.
Paulo Reis Mourao; Alina Irina Popescu. Discussing the political survival of Romanian ministers since 1989—Do economic conditions matter? Economics of Transition and Institutional Change 2020, 29, 63 -93.
AMA StylePaulo Reis Mourao, Alina Irina Popescu. Discussing the political survival of Romanian ministers since 1989—Do economic conditions matter? Economics of Transition and Institutional Change. 2020; 29 (1):63-93.
Chicago/Turabian StylePaulo Reis Mourao; Alina Irina Popescu. 2020. "Discussing the political survival of Romanian ministers since 1989—Do economic conditions matter?" Economics of Transition and Institutional Change 29, no. 1: 63-93.
The objective of this research is to discuss the relationship between the growth of livestock and the environmental impact it generates in Colombia. For this, data were extracted from the FAO STAT for the period of 1961 to 2017. The livestock inventory has had a significant growth during the last 50 years. This has generated environmental exposure and the release of carbon, sequestered by continuous deforestation performed in the practice of extensive livestock. Recurring to vector error correction models, we observed the existence of long-term relations between CO2 emissions from dairy cattle and emissions from slaughtered cattle, deforestation, pastures, and forest development. Changes in CO2 emissions from dairy cattle tend to be anticipated by changes in CO2 emissions from the other analyzed sources, which prove how the current investment in dairy cattle results from the accumulated debates in Colombia regarding the different sources of livestock emissions.
David Roberto Patiño-Domínguez; Nadja Simone Menezes Nery de Oliveira; Paulo Reis Mourao. Cointegrated land use and CO2 emissions—the silent Columbian cattle revolution. Environmental Science and Pollution Research 2020, 28, 11030 -11039.
AMA StyleDavid Roberto Patiño-Domínguez, Nadja Simone Menezes Nery de Oliveira, Paulo Reis Mourao. Cointegrated land use and CO2 emissions—the silent Columbian cattle revolution. Environmental Science and Pollution Research. 2020; 28 (9):11030-11039.
Chicago/Turabian StyleDavid Roberto Patiño-Domínguez; Nadja Simone Menezes Nery de Oliveira; Paulo Reis Mourao. 2020. "Cointegrated land use and CO2 emissions—the silent Columbian cattle revolution." Environmental Science and Pollution Research 28, no. 9: 11030-11039.
This case study will reflect upon the experience of important agents for local development—the Local Productive Arrangement (APL) composed by South American companies in the sector of wedding parties. This work will then reflect how Economic Development creates—but also may destroy—entrepreneurial networks. Data were observed by interviews with 30 businessmen participating in the Local Productive Arrangement. In 2009, the APL received support from Brazilian Service of Support to Micro and Small Companies (SEBRAE), which has been supporting several APL since 2002. However, starting in 2012, membership and motivation began to diminish, and in 2014, despite efforts made by the association’s president, the board decided to close it. This experience motivates several insights about how an entrepreneurship network evolves because this case study has been a pioneering case in Brazil. The analysis of the case offers an observation of the benefits of creating the association as well as the difficulties and challenges involved in the initiative.
Marco Pinheiro Da Silveira; Paulo Reis Mourão; Thaís Perciavali Telmo Rodrigues. How Economic Development Influences Entrepreneurial Networks-Dissecting Reasons for the Birth, Development and Death of Local Development’s Agents. Sustainability 2020, 12, 8885 .
AMA StyleMarco Pinheiro Da Silveira, Paulo Reis Mourão, Thaís Perciavali Telmo Rodrigues. How Economic Development Influences Entrepreneurial Networks-Dissecting Reasons for the Birth, Development and Death of Local Development’s Agents. Sustainability. 2020; 12 (21):8885.
Chicago/Turabian StyleMarco Pinheiro Da Silveira; Paulo Reis Mourão; Thaís Perciavali Telmo Rodrigues. 2020. "How Economic Development Influences Entrepreneurial Networks-Dissecting Reasons for the Birth, Development and Death of Local Development’s Agents." Sustainability 12, no. 21: 8885.
Paulo Reis Mourão. A Economia do Esquecimento: rasgando o Estreito de Magalhães. A Economia do Esquecimento: rasgando o Estreito de Magalhães 2020, 1 .
AMA StylePaulo Reis Mourão. A Economia do Esquecimento: rasgando o Estreito de Magalhães. A Economia do Esquecimento: rasgando o Estreito de Magalhães. 2020; ():1.
Chicago/Turabian StylePaulo Reis Mourão. 2020. "A Economia do Esquecimento: rasgando o Estreito de Magalhães." A Economia do Esquecimento: rasgando o Estreito de Magalhães , no. : 1.
Purpose This article aims to analyze the workers' probabilities of following their parents’ occupational legacy and whether these individuals are paid differently compared to those who opted for occupations different from their parents, in Brazil. Design/methodology/approach To that end, the occupational legacy probability equation was estimated as the quantile wage equations with sample selection bias correction and the wage decomposition for Brazil from the microdata of the National Household Sample Survey (PNAD) of 2014. It was found that families have a strong influence on the process of choosing the careers of their children. The average probability of a young person following the occupational legacy of their parents was 41.63%. This percentage is different when analyzing different groups of individuals, such as being male or female, being in a traditional or single parent family, being in an income household lower or higher per capita. Findings The results also confirm the hypothesis that workers who tend to follow the occupational legacy have lower wages than individuals who choose other occupations and that this may cause a “poverty trap” since the lower the salary quantile, the stronger the “trap” as economically disadvantaged young people tend to follow in their parents' footsteps and to contribute to family income they face a tradeoff, opt between work or study, which ends up disrupting their education and forcing young people to entering the job market early, performing secondary occupations with lower income and arduous work, generating a “vicious cycle of poverty”. Research limitations/implications Given the database, we are comprised to its most recent version. Practical implications This is the first work on Latin American problem of occupational legacy. Originality/value This is the first work on Latin American problem of occupational legacy.
Magno Rogério Gomes; Marina Silva da Cunha; Solange De Cássia Inforzato De Souza; Paulo Jorge Reis Mourão. About sad legacies: a study of the intergenerational occupational legacy in Brazil. International Journal of Manpower 2020, 42, 702 -731.
AMA StyleMagno Rogério Gomes, Marina Silva da Cunha, Solange De Cássia Inforzato De Souza, Paulo Jorge Reis Mourão. About sad legacies: a study of the intergenerational occupational legacy in Brazil. International Journal of Manpower. 2020; 42 (4):702-731.
Chicago/Turabian StyleMagno Rogério Gomes; Marina Silva da Cunha; Solange De Cássia Inforzato De Souza; Paulo Jorge Reis Mourão. 2020. "About sad legacies: a study of the intergenerational occupational legacy in Brazil." International Journal of Manpower 42, no. 4: 702-731.
Increased changes in the climate and ecosystems call for a sustainable economic development, where economic growth should be compatible with the environment goals. In order to do this, it is urgent to find new ways of life and new production systems that make our ecological footprint compatible with global sustainability. The concept of the circular economy has brought relevant contributions to this problem. The central objective of the study presented here is to highlight the main insights presented through scientific literature about the concept of the circular economy within the European Union. In practice, the intention is to show what has already been done about this topic and what can/should be implemented in the future. To achieve these objectives, 144 articles were considered from the Web of Science (Core Collection) for the topics “circular economy” and “European Union”. These documents were, firstly, analysed through a proper literature review and later explored through bibliometric analysis, considering bibliographic data and the VOSviewer software. As the main findings have revealed, the increased importance of this concept within the European Union is recognized. However, this paper also identifies several challenges in the literature, namely the concentration of the identified publications in certain countries, organizations, and authors.
Vítor Martinho; Paulo Mourão. Circular Economy and Economic Development in the European Union: A Review and Bibliometric Analysis. Sustainability 2020, 12, 7767 .
AMA StyleVítor Martinho, Paulo Mourão. Circular Economy and Economic Development in the European Union: A Review and Bibliometric Analysis. Sustainability. 2020; 12 (18):7767.
Chicago/Turabian StyleVítor Martinho; Paulo Mourão. 2020. "Circular Economy and Economic Development in the European Union: A Review and Bibliometric Analysis." Sustainability 12, no. 18: 7767.
Economic development causes significant changes in the innovative processes of resource management. The purpose of this article is to discuss the sustainability of resource management in sugar–alcohol companies operating in the most productive areas of Brazil and to analyze the profile of the companies in the sector in terms of innovation and adherence to practices of human resource management. The methodological procedures were based on qualitative research. Data collection was directed toward the population of companies in the sector of cane brandy production, having as the main criteria representativeness of human resource management and to be active. The results indicate that human management tends to be traditional in spite of several current economic challenges. The conclusions also highlight that the most highly mechanized companies are those that have adhered to strategic policies and practices, and that the traditional model of human management prevails in more than 70% of companies.
Paulo Mourao; Edson Kubo; Isabel Santos; Valeria Mazucato. Economic Development and Changes in Human Resource Management in a Sustainable Agricultural Sector: Recent Evidence from Brazilian Sugar–Alcohol Companies. Sustainability 2020, 12, 7559 .
AMA StylePaulo Mourao, Edson Kubo, Isabel Santos, Valeria Mazucato. Economic Development and Changes in Human Resource Management in a Sustainable Agricultural Sector: Recent Evidence from Brazilian Sugar–Alcohol Companies. Sustainability. 2020; 12 (18):7559.
Chicago/Turabian StylePaulo Mourao; Edson Kubo; Isabel Santos; Valeria Mazucato. 2020. "Economic Development and Changes in Human Resource Management in a Sustainable Agricultural Sector: Recent Evidence from Brazilian Sugar–Alcohol Companies." Sustainability 12, no. 18: 7559.
La educación es un elemento fundamental para el desarrollo territorial. A su vez, la dimensión territorial condiciona las oportunidades. Este trabajo analiza la importancia del contexto socioeconómico en Galicia, más allá del núcleo familiar. Las dos cuestiones principales planteadas para cada nivel de estudios son si existe relación entre el perfil socioeconómico y de rendimiento en un mismo territorio; y si existen diferencias socioeconómicas y de puntuación entre dos territorios. Los resultados señalan mayores oportunidades y nivel de formación en las áreas más grandes. Además, se constata que cada nivel de estudios tiene asociado un rendimiento e índice socioeconómico predeterminado.
Bruno Blanco Varela; María Del Carmen Sánchez Carreira; Paulo Jorge Reis Mourão. Las aspiraciones educativas en Galicia bajo la influencia del territorio, el rendimiento y el perfil socioeconómico. Investigaciones Regionales - Journal of Regional Reserach 2020, 47, 135 -159.
AMA StyleBruno Blanco Varela, María Del Carmen Sánchez Carreira, Paulo Jorge Reis Mourão. Las aspiraciones educativas en Galicia bajo la influencia del territorio, el rendimiento y el perfil socioeconómico. Investigaciones Regionales - Journal of Regional Reserach. 2020; 47 (47):135-159.
Chicago/Turabian StyleBruno Blanco Varela; María Del Carmen Sánchez Carreira; Paulo Jorge Reis Mourão. 2020. "Las aspiraciones educativas en Galicia bajo la influencia del territorio, el rendimiento y el perfil socioeconómico." Investigaciones Regionales - Journal of Regional Reserach 47, no. 47: 135-159.
Around the world, there are several ecosystems, some in their initial conditions, which are unique and need preservation. This heritage needs adjusted management plans and conservation attentions. It is important to preserve the natural heritage for the future generations, creating active legislation, more governance, empowerment for the related institutions, and bringing more dynamics for these frameworks. However, the literature shows that these issues may be explored deeper. In this context, using data from the Portuguese Institute for Conservation and Nature, this work discusses the heterogeneous distribution of Trees of Public Interest (TPI) in Portugal. These trees are relevant for several criteria such as size, age, or cultural value. Through the use of Poisson, negative binomial, zero-inflated Poisson, and zero-inflated negative binomial regressions, several conclusions have been reached. Among these conclusions, it is highlighted that areas characterized by higher levels of touristic dynamism tend to increase the number of TPI. Higher percentages of forestry area for intervention ensure at least one TPI. The age of the creation of the municipality also significantly influences the risk of having no TPI.
Paulo Reis Mourao; Vítor Domingues Martinho. Choosing the best socioeconomic nutrients for the best trees: a discussion about the distribution of Portuguese Trees of Public Interest. Environment, Development and Sustainability 2020, 23, 5985 -6001.
AMA StylePaulo Reis Mourao, Vítor Domingues Martinho. Choosing the best socioeconomic nutrients for the best trees: a discussion about the distribution of Portuguese Trees of Public Interest. Environment, Development and Sustainability. 2020; 23 (4):5985-6001.
Chicago/Turabian StylePaulo Reis Mourao; Vítor Domingues Martinho. 2020. "Choosing the best socioeconomic nutrients for the best trees: a discussion about the distribution of Portuguese Trees of Public Interest." Environment, Development and Sustainability 23, no. 4: 5985-6001.
Refugee flows are studied in this paper using social network analysis. The level of these flows since 2005 was observed for 205 territories. In building a cartography of the flows, we observed not only the magnitude of the movements but also the rankings and categorizations of the countries. Countries such as Turkey, Syria, the United States and Germany were observed to be ‘bridges’, especially considering the movements of refugees from specific territories. Additionally, exploiting exponential random graph models, we studied a large range of attributes—economic, social and environmental—that are able to explain the edges found between countries. We observed that significant disparities in the observed indicators tend to create flows between countries and that the network for the most recent periods has become more unpredictable than that of previously observed flows of displaced people.
Paulo Reis Mourao. Footsteps in the sand: studying refugee paths since 2005 through a network analysis of 205 territories. Quality & Quantity 2020, 55, 563 -600.
AMA StylePaulo Reis Mourao. Footsteps in the sand: studying refugee paths since 2005 through a network analysis of 205 territories. Quality & Quantity. 2020; 55 (2):563-600.
Chicago/Turabian StylePaulo Reis Mourao. 2020. "Footsteps in the sand: studying refugee paths since 2005 through a network analysis of 205 territories." Quality & Quantity 55, no. 2: 563-600.
This article discusses the four dimensions generating fiscal illusion through a survey answered by a sample of the population of the northern region of Portugal. The surveyed dimensions were (1) bias in the taxpayers' perception of the costs and benefits of public programs; (2) ignorance or inattention about the fiscal reality (like about tax structure or associated collection); (3) taking advantage of the taxpayer's timing and expectations for an optimized tax collection; and (4) association of the surrounding socioeconomic reality with the tax structure. The results show that the most serious dimension present among the analyzed Portuguese taxpayers is the relative lack of attention to fiscal reality. Through an analysis using appropriate tests, it was observed that some dimensions, such as education and taxpayer income, significantly influence the individual risk of fiscal illusion. Este artigo analiza as catro dimensións que xeran ilusión fiscal a través dunha enquisa respondida por unha mostra da poboación da rexión norte de Portugal. As dimensións enquisadas foron: (1) nesgo na percepción dos contribuíntes dos custos e beneficios dos programas públicos; (2) ignorancia ou falta de atención sobre a realidade fiscal (como sobre a estrutura tributaria ou a recadación asociada); (3) aproveitar o calendario e as expectativas do contribuínte para unha recadación de impostos optimizada; e (4) asociación da realidade socioeconómica circundante coa estrutura fiscal. Os resultados mostran que a dimensión máis grave presente entre os contribuíntes portugueses analizados é a relativa falta de atención á realidade fiscal. A través dunha análise utilizando probas apropiadas, observouse que algunhas dimensións, como a educación e os ingresos dos contribuíntes, inflúen significativamente no risco individual de ilusión fiscal.
Ana Araujo; Paulo Jorge Reis Mourão; Pedro Daraujo. The quiet Portuguese: Are Portuguese taxpayers victims of fiscal illusion? Revista Galega de Economía 2020, 29, 1 -20.
AMA StyleAna Araujo, Paulo Jorge Reis Mourão, Pedro Daraujo. The quiet Portuguese: Are Portuguese taxpayers victims of fiscal illusion? Revista Galega de Economía. 2020; 29 (1):1-20.
Chicago/Turabian StyleAna Araujo; Paulo Jorge Reis Mourão; Pedro Daraujo. 2020. "The quiet Portuguese: Are Portuguese taxpayers victims of fiscal illusion?" Revista Galega de Economía 29, no. 1: 1-20.
The multiple indicators multiple causes (MIMIC) framework is used to analyze dimensions related to causation and indicators of tax haven status. Robust results were obtained that identify a country’s tax burden and area as causes of a country adopting policies usually observed in tax havens. The level of social security contributions as a proportion of public revenues and the ratio of indirect to direct taxes were found to be statistically significant indicators of tax havens. Data from 68 countries for more than twenty years were analyzed, enabling the results to contribute to a deepening of the current debate about tax havens and their socio-economic profiles.
Paulo Reis Mourao. Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models. Econometric Research in Finance 2020, 5, 17 -32.
AMA StylePaulo Reis Mourao. Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models. Econometric Research in Finance. 2020; 5 (1):17-32.
Chicago/Turabian StylePaulo Reis Mourao. 2020. "Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models." Econometric Research in Finance 5, no. 1: 17-32.
The purpose of this article is to empirically analyse the relationship between marketable securities (government bonds and treasury bills) and bank deposits in European markets. Using a proper database and proper methodological framework, we will analyse this relationship for the last two decades observed in 32 European countries between 1990Q1 and 2018Q2. We specifically focus on the levels of issued treasury bills and government bonds, as well as on their shares in each country’s GDP. Our empirical results suggest the validation of the substitution hypothesis between bank deposits and marketable securities. This means that deposit holders tend to issue bills when they do not find the investment options from banks’ solutions or from bonds’ yields interesting.
Paulo Reis Mourao; Joanna Maria Stawska. Governments as bankers - how European bonds have substituted bank deposits. Applied Economics 2020, 52, 4605 -4620.
AMA StylePaulo Reis Mourao, Joanna Maria Stawska. Governments as bankers - how European bonds have substituted bank deposits. Applied Economics. 2020; 52 (42):4605-4620.
Chicago/Turabian StylePaulo Reis Mourao; Joanna Maria Stawska. 2020. "Governments as bankers - how European bonds have substituted bank deposits." Applied Economics 52, no. 42: 4605-4620.