Inequality in Brazil Economy and Finance: Income, Wealth and Tax Distribution

Novo estu­do do Made abor­da de manei­ra intro­du­tó­ria as desi­gual­da­des de ren­da e de rique­za no Bra­sil, tra­zen­do seus aspec­tos de gêne­ro e, espe­ci­al­men­te, raci­ais. Publi­ca­do pela Fri­e­dri­ch-Ebert-Stif­tung, “Ine­qua­lity in Bra­zil Eco­nomy and Finan­ce: Inco­me, Wealth and Tax Dis­tri­bu­ti­on” res­sal­ta que o sis­te­ma tri­bu­tá­rio bra­si­lei­ro é mar­ca­da­men­te regres­si­vo. O tra­ba­lho é des­pro­por­ci­o­nal­men­te tri­bu­ta­do em com­pa­ra­ção com o capi­tal e a uti­li­za­ção gene­ra­li­za­da de impos­tos sobre o con­su­mo one­ra mais os bai­xos ren­di­men­tos. Os auto­res argu­men­tam que uma refor­ma fis­cal pro­gres­si­va deve­ria pro­cu­rar eli­mi­nar tais dis­pa­ri­da­des, aca­ban­do com pri­vi­lé­gi­os con­ce­di­dos pelo Esta­do aos mais ricos.

Aces­se “Ine­qua­lity in Bra­zil Eco­nomy and Finan­ce: Inco­me, Wealth and Tax Dis­tri­bu­ti­on

Leia abai­xo a intro­du­ção do estudo:

This paper offers an intro­duc­tory over­vi­ew of ine­qua­lity in the lar­gest nati­o­nal eco­nomy of Latin Ame­ri­ca, focu­sing on key dimen­si­ons such as inco­me, wealth and tax dis­tri­bu­ti­on. First, the recent lite­ra­tu­re on par­ti­cu­lar aspects of Bra­zi­li­an ine­qua­li­ti­es is exa­mi­ned, with a spe­ci­al focus on fin­dings repor­ted in publi­ca­ti­ons by the Uni­ver­sity of São Paulo’s Rese­ar­ch Cen­ter on Macro­e­co­no­mics of Ine­qua­li­ti­es (MadeFEA/USP). As evi­den­ce shows, Brazil’s seve­re ine­qua­li­ti­es stub­bornly per­sist over time. The country’s mul­ti­di­men­si­o­nal soci­al ine­qua­li­ti­es have strong regi­o­nal, gen­der and, most impor­tan­tly, raci­al aspects that are con­nec­ted to his­to­ri­cal soci­al power rela­ti­ons and exploi­ta­ti­on. Bra­zi­li­an govern­ments and policy­ma­kers have made lit­tle attempt over time to redu­ce the­se struc­tu­ral ine­qua­li­ti­es through taxa­ti­on (Schi­o­zer et al., 2021). This would requi­re exten­si­ve tax reforms, as the Bra­zi­li­an tax sys­tem is mar­ke­dly regres­si­ve. For ins­tan­ce, labour is dis­pro­por­ti­o­na­tely taxed in com­pa­ri­son to capi­tal (Goto; Pires, 2022) and the wides­pre­ad use of con­sump­ti­on taxes dis­pro­por­ti­o­na­tely bur­dens low-inco­me stra­ta (Sil­vei­ra et al., 2022; Orair, 2022; Car­do­so et al., 2022). We argue that a pro­gres­si­ve tax reform should seek to eli­mi­na­te such dis­pa­ri­ti­es by rever­sing his­to­ri­cal and ins­ti­tu­ti­o­nal pri­vi­le­ges gran­ted to the rich by the state.

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