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A number of studies on the private rate of return from investment in education are, by now, available. It is evident that if the private rate of return is to have realistic meaning, it must be measured net of taxes. Moreover, it is not merely the direct (income) taxes that are relevant here. Different education levels may also cause some changes in family expenditure patterns and costs of work performance. Accordingly, the indirect (outlay) taxes also become relevant. The purpose of this paper is to estimate the distribution of tax burden among Brazilian families classified according to education levels. [ABSTRACT FROM AUTHOR]

The article presents a study and experience obtained during a two-year sojourn in an academic environment in Brazil as of July 1962. The study of the role of the accountant in other countries is in keeping with the development of world commerce and the necessity of recognizing the earth as one ever-narrowing commercial community. This paper is offered as a contribution towards the development of that understanding. Each observer, however, forms his opinion based on the limits of his experience, his background, and his special prejudices. This is especially true when observing a foreign scene. Thus opinions differ from visitors' opinions seldom have much substance; long-time residents' opinions often reflect a subtle shift in their original "national" perspectives. The implications for international public accounting are likewise rather dear. Those persons pushing for immediate or near immediate amalgamation of every nation's public accounting societies and the introduction of American standards must realize that the maturation process must first get at least a good hold. This process will be aided in direct proportion to the participation of foreign accountants in both the educational and professional fabric of every country. The process basically consists of the introduction of the broad ideas of business administration into the academic fabric of the country. The concept of financial information as useful for something other than formulations of historical, backward-looking, taxpaying records must precede the development of a strong accounting profession.

Literacy and level of education are examined as predisposing factors in exposure to information about modern farming methods. Data from 142 operators of small farms in southern Brazil show that, except for a necessary association between literacy or level of education and reading of printed farm information, these variables do not serve in a general way to enhance exposure to information about agriculture. It is concluded that the influence of literacy and basic education on the process of agricultural development may not be direct. Quality of education, and the articulation of education with available means of increasing economic productivity, are among the factors which should be analyzed to arrive at a sound basis for policy decisions regarding investment in education in underdeveloped areas. [ABSTRACT FROM AUTHOR]

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