First Author:   Sergio Da Silva Department of Economics, Federal University of Santa Catarina professorsergiodasilva@gmail.com         Second Author: Guilherme Moura Department of Economics, Pontifical Catholic University of Minas Gerais guilherme@ppge.ufrgs.br         Third Author: Roberto Meurer Department of Economics, Federal University of Santa Catarina rmeurer@mbox1.ufsc.br