A progressividade do imposto de renda da pessoa física no Brasil

Castro, Fábio Ávila de; Bugarin, Maurí­cio Soares

doi:10.1590/0101-416147222fcm

Cited by 9 publications

(10 citation statements)

References 12 publications

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“…Not only did this data show that surveys exaggerated the fall in inequality in the 2000s (Medeiros et al, 2015;Morgan, 2017), it was also used to measure distributional effects of taxation (e.g. Castro and Bugarin (2017); Gobetti and Orair (2017); Fernandes et al (2018)). Coupled with archival data on historical income tax tabulations, this new data was used by Souza and Medeiros (2015), Morgan (2015) and Souza (2016Souza ( , 2018 to estimate top income shares in the long-run for the first time.…”

Section: Discussionmentioning

confidence: 99%

More Unequal or Not as Rich? Revisiting the Latin American Exception

Rosa¹,

Flores²,

Morgan³

2022

Preprint

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Latin America is often portrayed as a global exception to the rising or consolidating inequality trends of the early twenty-first century. However, the use of administrative data and macroeconomic aggregates casts doubts on this survey-based narrative. In this paper we ask whether the region was exceptional after all. We address this question by building the most comprehensive database thus far, which accounts for 80% of the region's population and combines harmonized surveys, social security and tax data, and national accounts. We produce a set of inequality indicators—pre- and post-tax, based on alternative units and income definitions—which allows us to track the distributional effects of each methodological decision and reconcile divergent trends. The reconciliation of micro and macro data present us with a dilemma: either the region is more unequal than previously thought or it is not as rich. While the downward inequality trend did exist for some countries, it is not present for the entire region. The falling inequality narrative does hold for the bottom 99% post-tax incomes—more so when social spending is considered—but flattens or reverses in the largest economies once capital incomes and the top 1% are better accounted for. These results confirm the strengths and highlight the limits of Latin America's redistributive policies during the period. (Stone Center on Socio-Economic Inequality Working Paper)

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Section: Discussionmentioning

confidence: 99%

More Unequal or Not as Rich? Revisiting the Latin American Exception

Rosa¹,

Flores²,

Morgan³

2022

Preprint

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“…Esta pesquisa justifica-se quanto à importância e à viabilidade (CASTRO, 1977). Torna-se importante pela carência de estudos que desenvolvam "sistemas integrados" de desempenho (MELNYK et al, 2014, p.175) que identifiquem formas de aperfeiçoar o desempenho, bem como pela carência de estudos que avaliassem o desempenho universitário e sugerissem ações de aperfeiçoamento informado pela abordagem construtivista.…”

Section: Avaliação De Desempenho Da Sustentabilidade Financeira Da Ununclassified

Avaliação De Desempenho Da Sustentabilidade Financeira Da Universidade Do Mindelo (Cabo Verde): Um Modelo Multicritério Construtivista

Cardoso

Ensslin

Dias³

2016

R. eletr. estrat. neg.

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Este artigo, de natureza exploratória-descritiva, tem por objetivo construir um modelo multicritério de avaliação de desempenho construtivista para apoiar a gestão da sustentabilidade financeira da Universidade do Mindelo (UM), sediada em Cabo Verde, na África. Para tal, selecionou-se a metodologia Multicritério de Apoio à Decisão-Construtivista (MCDA-C). Nas entrevistas com o pró-reitor, identificaram-se 51 conceitos agrupados nas áreas de preocupação: Planos e Orçamentos; Negociações com Entidade Financiadoras; Execução Financeira e Controladoria. O modelo construído permitiu: (i) a avaliação global do desempenho da UM, a qual indicou 50 pontos, em uma escala de 0 a 100; (ii) a proposta de ações de melhoria, para os indicadores que se encontravam com um desempenho no nível comprometedor, que, se implementadas, alavancariam o desempenho da UM; e, (iii) o cotejamento dos indicadores com os propostos pela literatura onde percebeu-se que a maioria não foi incorporada pelo modelo ah doc desenvolvido ao viés construtivista da pesquisa.

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“…The taxes levied in Brazil are a constant topic in economic discussions, since there are several indicators that show that the Brazilian burden is considered high. Castro (2014) reveals that the collection of taxes in contemporary governments is, in relation to the respective national income, between one third and half of it.…”

Section: Introductionmentioning

confidence: 99%

“…and sustainable development worldwide V. 02 Reflections on proposals for reform of the Individual Income Tax (IIT) in Brazil INCOME TAXATION IN BRAZIL Taxation will occur progressively, proportionally or regressively depending on the way the tax is levied on the object, as explained by Duarte (2019) apud Silva, Duarte and Oliveira (2021).The importance of the IRPF can be seen from its high collection power in relation to other taxes, another characteristic of the IRPF is that it is the tax that best portrays the principle of progressivity, its form of taxation contains progressive marginal rates for the ranges stipulated in the rule, explainsCastro (2014).…”

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confidence: 98%

Reflections on proposals for reform of the Individual Income Tax (IIT) in Brazil

Nunes,

Leite,

Moreira

et al. 2024

Themes Focused on Interdisciplinarity and Sustainable Development Worldwide v. 02

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This article assesses the state of the art in proposals for reforming the Individual Income Tax (IIT) in Brazil. Various discussions and proposals have been presented over the past years. The discussion regarding changes to the IIT regained momentum after the government introduced a proposal for consumption-based tax reform, leading to subsequent discussions in the House of Representatives and the Senate. Economic agents' expectation is that the next step will involve presenting a proposal for income tax reform. The purpose of this article is to discuss proposed changes in the design of the Individual Income Tax in Brazil by reviewing specialized literature and shedding light on these modifications. Thus, the article aims to evaluate three recurring questions in the IIT reform discussion: progressiveness and/or regressiveness; tax brackets, their corresponding rates, and legal deductions for medical expenses; and the taxation of profits, dividends, and investment funds.

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A progressividade do imposto de renda da pessoa física no Brasil

Cited by 9 publications

References 12 publications

More Unequal or Not as Rich? Revisiting the Latin American Exception

More Unequal or Not as Rich? Revisiting the Latin American Exception

Avaliação De Desempenho Da Sustentabilidade Financeira Da Universidade Do Mindelo (Cabo Verde): Um Modelo Multicritério Construtivista

Reflections on proposals for reform of the Individual Income Tax (IIT) in Brazil

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