Simulating Brazil’s tax-benefit system using Brahms, the Brazilian household microsimulation model

Despite raising an amount of taxes that represents nearly 37% of the country’s GDP and spending over half of this revenue on social programmes, the Brazilian government has not been able to significantly alleviate inequality and poverty. A number of studies have shown evidence that, to a great exten...

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Detalles Bibliográficos
Autores: Immervoll, Herwig, Levy, Horácio, Nogueira, José Ricardo, O’Donoghue, Cathal, Siqueira, Rozane Bezerra de
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2006
País:Brasil
Institución:Universidade de São Paulo (USP)
Repositorio:Economia Aplicada
Idioma:inglés
OAI Identifier:oai:revistas.usp.br:article/904
Acceso en línea:https://www.revistas.usp.br/ecoa/article/view/904
Access Level:acceso abierto
Palabra clave:tributos
benefícios sociais
microssimulação
redistribuição
desigualdade
pobreza
taxes
socials benefits
microsimulation
redistribution
inequality
poverty
Descripción
Sumario:Despite raising an amount of taxes that represents nearly 37% of the country’s GDP and spending over half of this revenue on social programmes, the Brazilian government has not been able to significantly alleviate inequality and poverty. A number of studies have shown evidence that, to a great extent, this situation is due to the inadequate targeting of public expenditures. The distributive impact of the financing of these expenditures, however, has received less attention. This paper investigates the combined impact of taxes and government cash transfers on the distribution of income among Brazilian households and compares Brazil’s redistributive performance with that of some countries with a similar tax burden.