Elite taxation, rent-seeking and income inequality in Brazil
"Brazil is a notable case of high fiscal income inequality coexisting with a weak regulatory personal income tax. These findings are a clear reflection of the separation of incomes in the country for fiscal purposes. As one moves up in the pre-tax fiscal income distribution, it is the sources o...
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| 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:11058/15276 |
| Acceso en línea: | https://repositorio.ipea.gov.br/handle/11058/15276 |
| Access Level: | acceso abierto |
| Palabra clave: | Elite taxation rent-seeking income inequality Brazil |
| Sumario: | "Brazil is a notable case of high fiscal income inequality coexisting with a weak regulatory personal income tax. These findings are a clear reflection of the separation of incomes in the country for fiscal purposes. As one moves up in the pre-tax fiscal income distribution, it is the sources of income received that matter most for the individual tax burden (Morgan, 2017). And such a fiscal separation of income can have a positive feedback on pre-tax income inequality. Figure 1 shows the different average effective tax rates applying on different categories of income in Brazil in 2015". (...) |
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