Consumption taxation: how does the Brazilian dual VAT model work?
By Manassés Lopes For decades, Brazilian companies have dealt with a fragmented consumption tax system encompassing PIS, Cofins, IPI, ICMS, and ISS. Each tax had its own rules of application, distinct credit regimes, specific ancillary obligations, and a body of case law built almost always in isolation. The result was known to any lawyer practicing in the field […]
The performance of results-based contracting in public outsourcing: a metaregression analysis
Principal Investigator: Omar Barroso Khodr Authors: Bel, Espaillat, and Esteve (2025) Original Title: The performance of performance-based contracting in public outsourcing: a meta-regression analysis Intervention Location: United States and United Kingdom. Sample Size: 740 observations Main Variable of Interest: Type of Intervention: Optimization in public policies Methodology: meta-analysis and meta-regression. Abstract Contracting […]
The impact of political leaders' social capital on the success of public policies: the case of local food systems.
Principal Investigator: Omar Barroso Khodr Authors: Noh et al. (2025) Original Title: The Impacts of Political Leaders' Social Capital on Policy Success: The Case of Local Food Systems Intervention Location: New York (USA) Sample Size: 185 municipal leaders. Main Variable of Interest: Access to food Intervention Type: Collaborative leadership among governments. Methodology: […]
How can constitutional guarantees be reconciled with the electoral process?
How can the inherent speed of the Brazilian electoral process be reconciled with the inalienable protection of the constitutional guarantees of candidates and citizens? This question permeates all the actions of the Electoral Courts, from candidate registration to certification, requiring legal professionals, lawyers, judges, and campaign advisors to have a dense and critical understanding of the subject.
Why does every corporate lawyer need to master shareholder agreements?
In the dynamic and complex business world, predictability and legal certainty are fundamental pillars for the sustainable growth and longevity of any business. If you are a business lawyer or accountant seeking to offer effective solutions to your clients, a shareholders' agreement emerges as an indispensable tool in the day-to-day operations of your business.
How are laws created in Brazil?
Have you ever wondered who “creates” the laws that govern your life? Is it only Congress that decides everything? Is a well-intentioned bill enough to become law? The answer lies in a fundamental issue that is often neglected: the legislative process. It is the heart of the Legislative Branch, and the […]
Anti-competitive practices and the jurisprudence of CADE (Administrative Council for Economic Defense).
Have you ever stopped to think about why there isn't just one telephone company, supermarket chain, or bank in Brazil? Or why a billion-dollar merger between giants needs to be approved by a state authority? These questions are linked to the study of Competition Law, a branch of law that establishes the rules of the game […]
Corporate Governance 4.0: How to reduce conflicts between shareholders?
Have you ever wondered why some companies grow sustainably, weather crises, and are passed down through generations, while others, even promising ones, disappear within a few years? The answer often lies in a topic that seems complex but can be explained didactically: corporate governance. Governance is how […]
Public competition: when can elimination be overturned?
A candidate passes all the tests, invests months of preparation, and in the final stretch, receives the news of their elimination. The reason is an old investigation that never even became a criminal case, or a minimum height requirement that was only mentioned in the announcement, or a psychological exam whose result no one can explain. The question that arrives at the...
Inequality in frontline communication: bureaucrats speak differently to men and women.
Principal Investigator: Omar Barroso Khodr Authors: Friedrich and Eckhard (2026) Original Title: Inequality in frontline communication: bureaucrats talk differently to men and women Intervention Location: Germany Sample Size: 20.000 statements made by 28 bureaucrats Main Variable of Interest: complexity and emotionality Type of Intervention: Impact assessment in public administration Methodology: Empirical statistics; […]