https://repositorio.ufba.br/handle/ri/8763 2026-04-17T05:57:03Z https://repositorio.ufba.br/handle/ri/44333 Economia da prova: uma análise empírica do valor estratégico da perícia nas ações tributárias Silva, Thaísa Raiana Pires Ferreira Junior, Hamilton de Moura This dissertation develops and empirically tests the Economics of Evidence as an agenda of applied economics, dedicated to the analysis of expert evidence in tax judicial proceedings as an informational good, a strategic asset, and a central element of bounded rationality. It starts from the hypothesis that the strategic value of expert evidence, as perceived and practiced by tax attorneys, arises from the balance between the expected informational return and the economic, cognitive, and institutional costs of its production, in an environment marked by uncertainty, informational asymmetry, and procedural constraints. Methodologically, an approach specific to applied microeconomics is adopted, combining theoretical modeling of choice under constraints with empirical verification through binary logit and ordered logit models, estimated from primary data collected from tax attorneys. The interpretive cross-analysis of the models provides evidence of structural coherence between perception and behavior: whereas the binary logit delineates the decisional contour of the attribution of strategic value to expert evidence, the ordered logit reveals the intensity of this valuation throughout the agent’s cognitive process. The results indicate that the presence of a technical assistant acts as a complementary informational asset, reducing cognitive asymmetries and increasing the marginal utility of the evidence; that professional experience is transformed into technical discernment and rational selectivity; and that costs and delay function as barriers to evidentiary investment. Such evidence confirms the hypothesis of bounded rationality, demonstrating that tax judicial proceedings operate as an economic system of information production and circulation under constraints of cost, time, and predictability. It is concluded that expert evidence is not a neutral instrument, but a mechanism for the reduction of uncertainty and the redistribution of cognitive power, consolidating itself as an economic and strategic asset within judicial proceedings. Universidade Federal da Bahia Dissertação 2025-01-07T00:00:00Z https://repositorio.ufba.br/handle/ri/44274 O efeito do gasto social sobre a pobreza na Bahia Vieira, João Gabriel Rosas Santos, Gervásio Ferreira dos This dissertation investigates the persistence of high poverty rates in Bahia (40.1% in 2021), despite significant volumes of social spending. The overall objective is to analyze the impact of municipal social spending in the areas of Education, Health, Social Assistance, and Administration on the poverty rate in Bahia municipalities from 2010 to 2023, controlling for political, institutional, and regional factors. The reviewed literature points to the relevance of the composition of spending and the quality of governance, and this work contributes by integrating the analysis of the quality of municipal spending with the reduction of regional poverty, addressing the methodological challenge of endogeneity. The methodology employed a dynamic panel model for the 417 municipalities (2010 to 2021). The Arellano- Bond estimator (GMM in differences), controlling for poverty inertia. The poverty rate was measured by the proportion of beneficiaries of the Bolsa Família Program. The model included political variables (election year) and institutional variables (judgment of accounts by the TCM-BA). The main results indicate that poverty has strong temporal inertia, municipal spending on health has the most significant and robust effect on poverty reduction, institutional quality (approval of accounts) is associated with lower poverty rates, suggesting that good management enhances social effects, the political-electoral cycle showed an average reduction in poverty in election years, spending on education did not show a significant impact in the short term, and there is a marked regional heterogeneity in poverty levels. UNIVERSIDADE FEDERAL DA BAHIA Dissertação 0001-01-17T00:00:00Z https://repositorio.ufba.br/handle/ri/43732 IImpacto do pix sobre o consumo: uma análise em painel dos estados brasileiros Silva, Stéfano de Lima Tiryaki, Gisele Ferreira This dissertation investigates the impact of the brazilian instant payment system, pix, on household consumption across brazilian states. The main objective is to assess whether the adoption of pix has contributed to increasing household spending and promoting financial inclusion. The relevance of the study lies in establishing a connection between the introduction of pix and consumption dynamics, contributing to an emerging academic literature, particularly at the graduate level. To this end, panel data from the 26 brazilian states and the federal district, organized in annual and biannual frequency for the period 2010–2022, are used, with estimations based on fixed-effects and dynamic models. The results indicate that pix had a positive impact on aggregate consumption, although this effect proves to be sensitive to the econometric methodology and the periodicity of the data. The evidence suggests that pix may have stimulated consumption in the short run, but that, in the medium term, its net effect is limited, reflecting more a change in the means of payment than an effective expansion of aggregate demand. Nevertheless, the ease of use and wide adoption of pix suggest that, in the longer run, its effects may become more significant as financial digitalization consolidates and new payment tools become more widespread. UNIVERSIDADE FEDERAL DA BAHIA Dissertação 2025-08-29T00:00:00Z https://repositorio.ufba.br/handle/ri/43393 Análise de Preços Hedônicos no Mercado Imobiliário de Casas Residenciais para Salvador Sobral, Maria Teresa Marques Cerqueira Santos, Gervásio Ferreira dos The objective of this dissertation is to analyze the marginal value of factors that influence the purchase of residential houses in the city of Salvador. The literature on the theory of Hedonic Prices, and the value of amenities, demonstrates that extrinsic elements, such as location, neighborhood and accessibility, are determinants in the value of real estate, in addition to the qualitative attributes of each region and its relationship with the local real estate market. In this context, as a central question, this study investigates the impact of the independent variables associated with these properties. organized into four blocks: structural, socioeconomic, location and amenities. Secondarily, the study also investigates the impact of the Covid-19 pandemic on residential house prices. To do this, data from the residential housing real estate market in Salvador between 2018 and 2023 were analyzed, based on information from 796 residential homes collected through advertisements and local real estate agents. The empirical analysis used models based on Linear Regression Equation, including interaction variables to assess the impact of Covid-19 as an externality. The results obtained indicate that the structural aspects of the property, such as built area and land, as well as the quality of construction (finishing and maintenance), were the factors that most influenced prices. The location in condominiums with security and infrastructure also proved to be relevant for this market segment. The results did not point to significant evidence about the effect of urban and environmental amenities on the value of real estate, generating little or no appreciation. The proximity to green areas and shopping malls proved to be attractive, while the proximity to Special Zones of Social Interest (ZEIS) had a devaluation effect. High-income areas with urban improvements showed appreciation, unlike accessibility, such as the proximity of subway stations and the Central Business District of Salvador, which did not show an impact on prices. During the pandemic period, prices fell in 2019 remained at the 2018 level between 2020 and 2022, and resumed their upward trajectory in 2023. Properties with direct access to the beach had prices approximately 45% higher and the variables that indicate size started to have a greater impact on the value of properties after the pandemic. Universidade Federal da Bahia Dissertação 2025-09-25T00:00:00Z