Análise econômica do direito e atos de concentração empresarial: um estudo à luz da teoria da empresa em Ronald Coase

Abstract

The Guarantee Fund for Time of Service (FGTS) pre-sents monetary correction on the same parameters set for the upgrade of savings deposits, the Referential Rate (TR), plus interest of three percent per year. How-ever, currently the TR has been less than the variation of the official indicator of inflation in Brazil, and there are thousands of lawsuits claiming the replacement of TR as monetary restatement index of FGTS by the Broad Consumer Price Index (IPCA). For these rea-sons, the Brazilian government is moving the bill of law that aims to raise the current form of remuneration of the FGTS. This study found that the FGTS revenues from 1999 to 2014 were not enough to keep the work-ers' purchasing power, justifying the change of the cur-rent remuneration rule. However, it is concluded that the rule proposed does not remove the misconception of using the TR as monetary restatement index.