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The Brazilian constitutional paradox: social rights cum regressive taxation

Author

Listed:
  • Pedro Fandiño
  • Celia Lessa Kerstenetzky

Abstract

This essay reviews the Brazilian Constitutional paradox, the combination of expansion of social rights cum regressive taxation, by tracing it back to the Constitution-making process. This process shows the regressive feature of the Brazilian tax system, which originates in the so-called 1988 Citizen Constitution, not to derive from the absence of a thorough, technically consistent, proposal of progressive taxation. This reinforces the cogency of the political hypothesis: “social expenditure, no problem, provided the taxation is not progressive”. JEL Classification: P16; H29.

Suggested Citation

  • Pedro Fandiño & Celia Lessa Kerstenetzky, 2019. "The Brazilian constitutional paradox: social rights cum regressive taxation," Brazilian Journal of Political Economy, Center of Political Economy, vol. 39(2), pages 306-327.
    • Handle: RePEc:ekm:repojs:v:39:y:2019:i:2:p:306-327:id:38
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    More about this item

    Keywords

    Brazilian 1988 Constitution; constitutional paradox; progressive taxation;
    All these keywords.

    JEL classification:

    • P16 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Capitalist Institutions; Welfare State
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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