The distributive impact of income taxes in Brazil

"Income inequality has been one of Brazil's most significant socioeconomic characteristics throughout its history. Although there has been a significant reduction since the end of the 1990s, its persistence and magnitude are still internationally notorious. This One Pager seeks to synthesi...

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Detalles Bibliográficos
Autores: Fernandes, Rodrigo Cardoso, Campolina, Bernardo, Silveira, Fernando Gaiger
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2018
País:Brasil
Institución:Instituto de Pesquisa Econômica Aplicada (IPEA)
Repositorio:Repositório Institucional da IPEA (RCIpea)
Idioma:inglés
OAI Identifier:oai:repositorio.ipea.gov.br:11058/15049
Acceso en línea:https://repositorio.ipea.gov.br/handle/11058/15049
Access Level:acceso abierto
Palabra clave:Distributive
impact
income
taxes
Brazil
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repository_id_str
spelling The distributive impact of income taxes in Brazilالتأثير التوزيعي لضرائب الدخل في البرازيلL’effet distributif de l’impôt sur le revenu au BrésilO impacto distributivo do Imposto de Renda no BrasilDistributiveimpactincometaxesBrazil"Income inequality has been one of Brazil's most significant socioeconomic characteristics throughout its history. Although there has been a significant reduction since the end of the 1990s, its persistence and magnitude are still internationally notorious. This One Pager seeks to synthesise the results of a study relating Brazilian inequality with its tax system, whose regressive nature must be overcome to enable a more egalitarian society. The Brazilian tax system places undue emphasis on indirect taxes—which comprise over 51 per cent of its gross tax burden. The country’s insistence on taxes on goods and services (indirect taxes)—to the detriment of taxes on income and property (direct taxes)—undermines the real application of the principle of contributive capacity, resulting in a regressive system whereby families with less income proportionally finance a larger share of the State". (...)"A desigualdade de renda tem sido uma das características socioeconômicas brasileiras mais expressivas ao longo de sua história. Apesar de uma redução significativa desde o fim dos anos de 1990, sua persistência e magnitude ainda são notórias no cenário internacional. Este One Pager busca sintetizar os resultados de um estudo relacionando a desigualdade brasileira ao seu sistema tributário, cuja natureza regressiva precisa ser superada para que uma sociedade mais igualitária seja possível. O sistema tributário brasileiro enfatiza sobremaneira os impostos indiretos — que representam mais de 51 por cento da carga tributária bruta total. A insistência do país em impostos sobre bens e serviços (impostos indiretos) — em detrimento de impostos sobre a renda e propriedade (impostos diretos) — sabota a aplicação real do princípio de capacidade contributiva, resultando em um sistema regressivo no qual famílias de renda proporcionalmente menor financiam uma maior fatia do Estado". (...)1 p.2024-10-03T23:50:22Z2024-10-03T23:50:22Z20182018info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfapplication/pdfapplication/pdfapplication/pdfhttps://repositorio.ipea.gov.br/handle/11058/15049ark:/51990/001300000hg86engInternational 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:IPEAFernandes, Rodrigo CardosoCampolina, BernardoSilveira, Fernando Gaiger2025-07-31T22:36:54Zoai:repositorio.ipea.gov.br:11058/15049Repositório InstitucionalPUBhttp://repositorio.ipea.gov.br/oai/requestsuporte@ipea.gov.bropendoar:2025-07-31T22:36:54Repositório Institucional da IPEA (RCIpea) - Instituto de Pesquisa Econômica Aplicada (IPEA)false
dc.title.none.fl_str_mv The distributive impact of income taxes in Brazil
التأثير التوزيعي لضرائب الدخل في البرازيل
L’effet distributif de l’impôt sur le revenu au Brésil
O impacto distributivo do Imposto de Renda no Brasil
title The distributive impact of income taxes in Brazil
spellingShingle The distributive impact of income taxes in Brazil
Fernandes, Rodrigo Cardoso
Distributive
impact
income
taxes
Brazil
title_short The distributive impact of income taxes in Brazil
title_full The distributive impact of income taxes in Brazil
title_fullStr The distributive impact of income taxes in Brazil
title_full_unstemmed The distributive impact of income taxes in Brazil
title_sort The distributive impact of income taxes in Brazil
dc.creator.none.fl_str_mv Fernandes, Rodrigo Cardoso
Campolina, Bernardo
Silveira, Fernando Gaiger
author Fernandes, Rodrigo Cardoso
author_facet Fernandes, Rodrigo Cardoso
Campolina, Bernardo
Silveira, Fernando Gaiger
author_role author
author2 Campolina, Bernardo
Silveira, Fernando Gaiger
author2_role author
author
dc.subject.por.fl_str_mv Distributive
impact
income
taxes
Brazil
topic Distributive
impact
income
taxes
Brazil
description "Income inequality has been one of Brazil's most significant socioeconomic characteristics throughout its history. Although there has been a significant reduction since the end of the 1990s, its persistence and magnitude are still internationally notorious. This One Pager seeks to synthesise the results of a study relating Brazilian inequality with its tax system, whose regressive nature must be overcome to enable a more egalitarian society. The Brazilian tax system places undue emphasis on indirect taxes—which comprise over 51 per cent of its gross tax burden. The country’s insistence on taxes on goods and services (indirect taxes)—to the detriment of taxes on income and property (direct taxes)—undermines the real application of the principle of contributive capacity, resulting in a regressive system whereby families with less income proportionally finance a larger share of the State". (...)
publishDate 2018
dc.date.none.fl_str_mv 2018
2018
2024-10-03T23:50:22Z
2024-10-03T23:50:22Z
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/11058/15049
dc.identifier.dark.fl_str_mv ark:/51990/001300000hg86
url https://repositorio.ipea.gov.br/handle/11058/15049
identifier_str_mv ark:/51990/001300000hg86
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
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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