Resumo: O presente artigo apresenta um estudo da atual incidência da carga tributária nos estados da região Sul do Brasil. Para estimar a carga tributária, foi utilizado o modelo desenvolvido na tese de doutorado "A carga tributária no Brasil e sua distribuição" Abstract:The main objective of this paper is to present a study of current tax burden distribution in the Southern states of Brazil. For this, it was used the model developed in the doctoral thesis "A carga tributária no Brasil e sua distribuição" by José Adrian Pintos Payeras. The database is composed by Household Budgeting Survey (POF) 2008-2009 microdata, considering the tax regulations of the country and southern states. The Lerman-Yitzhaki index shows that the direct tax burden is progressive, when taken into account the per capita household income ordering. However, municipal tax on properties (IPTU) is regressive. Indirect taxes are regressive when taking from both: the income and * Os autores agradecem ao Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) pelo financiamento do projeto de pesquisa e a Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (Capes) pela bolsa concedida.
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