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The distributive impact of income taxes in Brazil

Author

Listed:
  • Rodrigo Cardoso Fernandes

    (IPC-IG)

  • Bernardo Campolina

    (IPC-IG)

  • Fernando Gaiger Silveira

    (IPC-IG)

Abstract

"Brazil has always been known as a country marked by inequality. Whether of opportunities, income or property, this inequality is manifest in all stages of wealth accumulation. Within this dire landscape, the country has always stood alongside much poorer nations, while countries with similar income and development profiles have presented substantially better indicators. Many scholars and academics have addressed this disturbing national quirk, analysing its origins and the main variables that have determined its persistent dynamics within Brazilian society. One element that has garnered relatively less attention in the analysis of the determinants of inequality is how the organisation of the tax system can impact the distribution of income. Therefore, in light of our investigation, one of the issues that has been identified as reinforcing the social injustices in Brazil is its national tax structure". (...)
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Suggested Citation

  • Rodrigo Cardoso Fernandes & Bernardo Campolina & Fernando Gaiger Silveira, 2018. "The distributive impact of income taxes in Brazil," Working Papers 171, International Policy Centre for Inclusive Growth.
    • Handle: RePEc:ipc:wpaper:171
    as

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    References listed on IDEAS

    as
    1. Thomas Piketty & Emmanuel Saez, 2007. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 3-24, Winter.
    2. Rodrigo Cardoso Fernandes & Bernardo Campolina & Fernando Gaiger Silveira, 2018. "O impacto distributivo do Imposto de Renda no Brasil," One Pager Portuguese 394, International Policy Centre for Inclusive Growth.
    3. Sérgio Wulff Gobetti & Rodrigo Octávio Orair, 2016. "Progressividade Tributária: a agenda negligenciada," Discussion Papers 2190, Instituto de Pesquisa Econômica Aplicada - IPEA.
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    Cited by:

    1. De Rosa, Mauricio & Flores, Ignacio & Morgan, Marc, 2022. "More Unequal or Not as Rich? Revisiting the Latin American Exception," SocArXiv akq89, Center for Open Science.

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    Keywords

    Distributive; impact; income; taxes; Brazil;
    All these keywords.

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