IDEAS home Printed from https://ideas.repec.org/a/ekm/repojs/v45y2025i2p341-360id2508.html
   My bibliography  Save this article

Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and Germany

Author

Listed:
  • Raihan Mian
  • Swarna Bintay Kadir
  • Diego Sanches Corrêa

Abstract

The progressivity of a country’s tax system can be crucial for reducing incomeand regional inequalities. Focusing on the cases of Germany and Brazil, in this article we analyzethe tax system progressivity through an original indicator based on the PersonalIncome Tax (PIT) and the Value Added Tax (VAT) to determine its association with incomeand regional inequalities at the national and sub-national levels. We show that a progressivetax system reduces income and regional inequalities. JEL Classification: H20.

Suggested Citation

  • Raihan Mian & Swarna Bintay Kadir & Diego Sanches Corrêa, 2025. "Impact of tax progressivity on regional income inequalities: a comparative analysis between Brazil and Germany," Brazilian Journal of Political Economy, Center of Political Economy, vol. 45(2), pages 341-360.
    • Handle: RePEc:ekm:repojs:v:45:y:2025:i:2:p:341-360:id:2508
    as

    Download full text from publisher

    File URL: https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/2508/2437
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Tax policy; personal income tax; value added tax; income inequality; Gini coefficient; progressivity indicator;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ekm:repojs:v:45:y:2025:i:2:p:341-360:id:2508. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Brazilian Journal of Political Economy (Brazil) (email available below). General contact details of provider: https://centrodeeconomiapolitica.org/repojs/index.php/journal/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.