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

“This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of tax data reveals a high degree of income con...

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Detalles Bibliográficos
Autores: Gobetti, Sérgio Wulff, Orair, Rodrigo Octávio
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2016
País:Brasil
Institución:Instituto de Pesquisa Econômica Aplicada (IPEA)
Repositorio:Repositório Institucional da IPEA (RCIpea)
Idioma:inglés
OAI Identifier:oai:repositorio.ipea.gov.br:11058/15765
Acceso en línea:https://repositorio.ipea.gov.br/handle/11058/15765
Access Level:acceso abierto
Palabra clave:Taxation
distribution
income in Brazi
evidence
tax data
tax reform
tax progressivity
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spelling Taxation and distribution of income in Brazil: new evidence from personal income tax dataTributação e distribuição da renda no Brasil: novas evidências a partir das declarações tributárias das pessoas físicasTaxationdistributionincome in Brazievidencetax datatax reformtax progressivity“This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and violations of the principles of horizontal and vertical equity. The main reason for these distortions is the complete tax exemption of dividends for shareholders, a benefit that is very rarely seen in developed countries. We propose a return to a progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014).” (…)"Este texto faz uma análise crítica da tributação da renda e do lucro no Brasil, mostrando como medidas adotadas nas décadas de 1980 e 1990, por recomendação do mainstream, restringiram o papel redistributivo do imposto de renda. Ao analisarem-se dados tributários, verifica-se elevado grau de concentração de renda no topo da distribuição, baixa progressividade e violação dos princípios da equidade horizontal e vertical. A principal razão dessas distorções é a isenção dos dividendos a acionistas, privilégio atípico nos países desenvolvidos. Propõe-se recuperar uma agenda de reforma tributária focada na progressividade, tema que voltou ao debate com Piketty (2014)." (...)24 p. : il.2024-10-04T00:07:06Z2024-10-04T00:07:06Z20162016info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfapplication/pdfhttps://repositorio.ipea.gov.br/handle/11058/15765ark:/51990/001300000015fengInternational Policy Centre for Inclusive GrowthUnited Nations Development ProgrammeLicença total exclusivaO texto e dados desta publicação podem ser reproduzidos desde que as fontes sejam citadas. Reproduções com fins comerciais são proibidas.info:eu-repo/semantics/openAccessreponame:Repositório Institucional da IPEA (RCIpea)instname:Instituto de Pesquisa Econômica Aplicada (IPEA)instacron:IPEAGobetti, Sérgio WulffOrair, Rodrigo Octávio2025-07-31T22:37:02Zoai:repositorio.ipea.gov.br:11058/15765Repositório InstitucionalPUBhttp://repositorio.ipea.gov.br/oai/requestsuporte@ipea.gov.bropendoar:2025-07-31T22:37:02Repositório Institucional da IPEA (RCIpea) - Instituto de Pesquisa Econômica Aplicada (IPEA)false
dc.title.none.fl_str_mv Taxation and distribution of income in Brazil: new evidence from personal income tax data
Tributação e distribuição da renda no Brasil: novas evidências a partir das declarações tributárias das pessoas físicas
title Taxation and distribution of income in Brazil: new evidence from personal income tax data
spellingShingle Taxation and distribution of income in Brazil: new evidence from personal income tax data
Gobetti, Sérgio Wulff
Taxation
distribution
income in Brazi
evidence
tax data
tax reform
tax progressivity
title_short Taxation and distribution of income in Brazil: new evidence from personal income tax data
title_full Taxation and distribution of income in Brazil: new evidence from personal income tax data
title_fullStr Taxation and distribution of income in Brazil: new evidence from personal income tax data
title_full_unstemmed Taxation and distribution of income in Brazil: new evidence from personal income tax data
title_sort Taxation and distribution of income in Brazil: new evidence from personal income tax data
dc.creator.none.fl_str_mv Gobetti, Sérgio Wulff
Orair, Rodrigo Octávio
author Gobetti, Sérgio Wulff
author_facet Gobetti, Sérgio Wulff
Orair, Rodrigo Octávio
author_role author
author2 Orair, Rodrigo Octávio
author2_role author
dc.subject.por.fl_str_mv Taxation
distribution
income in Brazi
evidence
tax data
tax reform
tax progressivity
topic Taxation
distribution
income in Brazi
evidence
tax data
tax reform
tax progressivity
description “This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and violations of the principles of horizontal and vertical equity. The main reason for these distortions is the complete tax exemption of dividends for shareholders, a benefit that is very rarely seen in developed countries. We propose a return to a progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014).” (…)
publishDate 2016
dc.date.none.fl_str_mv 2016
2016
2024-10-04T00:07:06Z
2024-10-04T00:07:06Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://repositorio.ipea.gov.br/handle/11058/15765
dc.identifier.dark.fl_str_mv ark:/51990/001300000015f
url https://repositorio.ipea.gov.br/handle/11058/15765
identifier_str_mv ark:/51990/001300000015f
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv International Policy Centre for Inclusive Growth
United Nations Development Programme
Licença total exclusiva
info:eu-repo/semantics/openAccess
rights_invalid_str_mv International Policy Centre for Inclusive Growth
United Nations Development Programme
Licença total exclusiva
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.source.none.fl_str_mv reponame:Repositório Institucional da IPEA (RCIpea)
instname:Instituto de Pesquisa Econômica Aplicada (IPEA)
instacron:IPEA
instname_str Instituto de Pesquisa Econômica Aplicada (IPEA)
instacron_str IPEA
institution IPEA
reponame_str Repositório Institucional da IPEA (RCIpea)
collection Repositório Institucional da IPEA (RCIpea)
repository.name.fl_str_mv Repositório Institucional da IPEA (RCIpea) - Instituto de Pesquisa Econômica Aplicada (IPEA)
repository.mail.fl_str_mv suporte@ipea.gov.br
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