Spending yes, progressivity no: the barriers to redistribution in Brazil
This article investigates the trajectory of the debate on redistribution andtaxation after redemocratization in Brazil, identifying factors potentially favorable toprogressive reforms, as well as obstacles to their implementation. Specifically, it aims tounderstand the resilience of an unfair tax sy...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Brasil |
| Institución: | EDITORA 34 |
| Repositorio: | Revista de Economia Política |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs2.centrodeeconomiapolitica.org:article/2394 |
| Acceso en línea: | https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/2394 |
| Access Level: | acceso abierto |
| Palabra clave: | Inequality taxation progressivity tax reform democracy desigualdade tributação progressividade reforma tributária |
| Sumario: | This article investigates the trajectory of the debate on redistribution andtaxation after redemocratization in Brazil, identifying factors potentially favorable toprogressive reforms, as well as obstacles to their implementation. Specifically, it aims tounderstand the resilience of an unfair tax system in one of the most unequal democraciesin the world. Following a literature review, some exploratory hypotheses are proposed andanalyzed in a preliminary and indirect way through the identification of elements relatedto inequality and taxation in the political platforms of Brazilian Presidents, from Collor toBolsonaro. JEL Classification: H2; O15; P00. |
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