Taxation and distribution of income in Brazil: new evidence from personal income tax data

Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio

doi:10.1590/0101-31572017v37n02a01

Cited by 15 publications

(9 citation statements)

References 8 publications

(10 reference statements)

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“…Solid scientific evidence of the possible consequences, engagement of different actors, and population pressure on constituents are necessary but not sufficient to promote change, given the prevailing neoliberal ideals that support and promote austerity measures, despite widespread and increasing inequality [31, 32]. Although an economic recession is often accompanied by unpopular and controversial decisions, measures implemented so far address neither indirect and regressive taxation [33] nor distorted salary and benefits to some government branches [34]. Austerity measures do not solve these fundamental distortions.…”

Section: Development Environmental Degradation and Disease Spread Imentioning

confidence: 99%

Development, environmental degradation, and disease spread in the Brazilian Amazon

et al. 2019

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The Amazon is Brazil’s greatest natural resource and invaluable to the rest of the world as a buffer against climate change. The recent election of Brazil’s president brought disputes over development plans for the region back into the spotlight. Historically, the development model for the Amazon has focused on exploitation of natural resources, resulting in environmental degradation, particularly deforestation. Although considerable attention has focused on the long-term global cost of “losing the Amazon,” too little attention has focused on the emergence and reemergence of vector-borne diseases that directly impact the local population, with spillover effects to other neighboring areas. We discuss the impact of Amazon development models on human health, with a focus on vector-borne disease risk. We outline policy actions that could mitigate these negative impacts while creating opportunities for environmentally sensitive economic activities.

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Section: Development Environmental Degradation and Disease Spread Imentioning

confidence: 99%

Development, environmental degradation, and disease spread in the Brazilian Amazon

et al. 2019

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“…Evaluating only the direct monetary fl ows between families and the public sector, thus without considering the impact of indirect taxes, they concluded that (mostly through the public sector workers' earnings and pensions) the Brazilian State contributes heavily to raising the Gini index in the country, being unable to impose direct taxation to counterbalance this effect. In fact, as Gobetti and Orair (2017) noted, the main direct tax in Brazil, the income tax, has a lower progressivity index than those observed in Argentina, Chile and Uruguay, and it is well below the average estimated for OECD member countries.…”

Section: Taxes Public Expenditure and Income Distribution: A Revimentioning

confidence: 82%

Giving with one hand and taking away with the other

2019

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This study analyses the impact of fiscal policy on income inequality for the Brazilian states, over the period 2004-2014. With system GMM we find robust evidence that while increases in total expenditures have a positive impacton inequality, total revenues have a negative effect, thus the net effects may not be positive. With a particular focus on disaggregated expenditures, we also identify that the negative effects that expenditures related to public debt can generate may overcome the positive effects of social expenditures. Therefore, the discussion on how to determine and qualify social spending levels in Brazil, which are necessary to combat poverty and reduce social and income inequalities, is directly related to the revision of the tax collection system.

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“…As a result of Piketty's work on wealth and inequality, a new frontier in studying the top echelons of wealth distribution based on tax data has opened in Brazil. Studies such as Gobetti and Orair (2017), Milá (2015), and Souza and Medeiros (2015) fit within this theme. As claimed by these articles, a rigorous analysis of the Brazilian National Accounts has not indicated a breakthrough in labor income at the expense of property income in recent times, but rather, an internal redistributive movement within categories, where remunerations of occupations in the formal segment step further away from the informal segment.…”

Section: Introductionmentioning

confidence: 88%

The Role of Inheritance and Taxation on Wealth and Income Distribution in Brazil and the State of Rio Grande Do Sul

Freitas

2021

Rev. econ. contemp.

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This article analyzes the role of inheritance and donation on the distribution of wealth and income in Brazil and the state of Rio Grande do Sul. Although several scholars coming from branches of Social Sciences have already scrutinized the influence that slavery and colonial exploitation had - and still have - in the Brazil’s development, no work in the economic literature has thus far attempted to estimate Brazil’s current inheritance stock in monetary terms. With this in mind, this paper has three specific goals: i) to estimate, in accordance with an original framework, the inheritance stock of Brazil (and Rio Grande do Sul) and their flow with respect to national income and household disposable income; ii) to measure potential revenue through the application of a more progressive taxation of inheritance and donations based on inheritance stock estimates and iii) to simulate the distributional effect of reallocating these new fiscal resources. It is important to note, however, that the simulations presented in this paper are static exercises, and do not intend to capture general equilibrium or behavioral effects.

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Taxation and distribution of income in Brazil: new evidence from personal income tax data

Cited by 15 publications

References 8 publications

Development, environmental degradation, and disease spread in the Brazilian Amazon

Development, environmental degradation, and disease spread in the Brazilian Amazon

Giving with one hand and taking away with the other

The Role of Inheritance and Taxation on Wealth and Income Distribution in Brazil and the State of Rio Grande Do Sul

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