{"id":2330,"date":"2022-07-08T15:04:47","date_gmt":"2022-07-08T18:04:47","guid":{"rendered":"https:\/\/madeusp.com.br\/?post_type=made_publication&p=2330"},"modified":"2024-11-01T19:25:33","modified_gmt":"2024-11-01T22:25:33","slug":"analise-narrativa-e-historico-das-reformas-no-imposto-de-renda-da-pessoa-fisica-no-brasil","status":"publish","type":"made_publication","link":"https:\/\/madeusp.com.br\/en\/publications\/articles\/analise-narrativa-e-historico-das-reformas-no-imposto-de-renda-da-pessoa-fisica-no-brasil\/","title":{"rendered":"An\u00e1lise Narrativa e Hist\u00f3rico das Reformas no Imposto de Renda da Pessoa F\u00edsica no Brasil"},"content":{"rendered":"
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This paper stri\u00adves to pro\u00advi\u00adde a nar\u00adra\u00adti\u00adve analy\u00adsis of inco\u00adme tax chan\u00adges in Bra\u00adzil over the peri\u00adod from 1947 to 2020. It uses data from the Fede\u00adral Reve\u00adnue Ser\u00advi\u00adce to iden\u00adtify the rele\u00advant legis\u00adla\u00adti\u00adon chan\u00adges, as well as offi\u00adci\u00adal docu\u00adments, such as Expla\u00adna\u00adtory Sta\u00adte\u00adments, Draft Laws\u2019 Jus\u00adti\u00adfi\u00adca\u00adti\u00adons, or the Jus\u00adti\u00adfi\u00adca\u00adti\u00adons of the Drafts\u00adman appoin\u00adted by the The\u00adma\u00adtic Com\u00admit\u00adte\u00ades, for the clas\u00adsi\u00adfi\u00adca\u00adti\u00adon into one of six dif\u00adfe\u00adrent cate\u00adgo\u00adri\u00ades: (i) tax col\u00adlec\u00adti\u00adon, (ii) anti-cycli\u00adcal, (iii) infla\u00adti\u00adon, (iv) long-term eco\u00adno\u00admic growth, (v) tax jus\u00adti\u00adce and (vi) moder\u00adni\u00adza\u00adti\u00adon. We hope that the data\u00adset resul\u00adting from this nar\u00adra\u00adti\u00adve analy\u00adsis can be used as input in futu\u00adre stu\u00addi\u00ades on the cau\u00adses and effects of Per\u00adso\u00adnal Inco\u00adme Tax reforms in Brazil.<\/p>\n

Keywords: Per\u00adso\u00adnal Inco\u00adme Tax, Tax Sys\u00adtem, Nar\u00adra\u00adti\u00adve Analysis<\/p>\n

JEL Codes: H24, K34, N46<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

This paper stri\u00adves to pro\u00advi\u00adde a nar\u00adra\u00adti\u00adve analy\u00adsis of inco\u00adme tax chan\u00adges in Bra\u00adzil over the peri\u00adod from 1947 to 2020. It uses data from the Fede\u00adral Reve\u00adnue Ser\u00advi\u00adce to iden\u00adtify the rele\u00advant legis\u00adla\u00adti\u00adon chan\u00adges, as well as offi\u00adci\u00adal docu\u00adments, such as Expla\u00adna\u00adtory Sta\u00adte\u00adments, Draft Laws\u2019 Jus\u00adti\u00adfi\u00adca\u00adti\u00adons, or the Jus\u00adti\u00adfi\u00adca\u00adti\u00adons of the Drafts\u00adman appoin\u00adted by [\u2026]<\/p>\n","protected":false},"template":"","tags":[268,267,264],"made_publication_type":[78],"class_list":["post-2330","made_publication","type-made_publication","status-publish","hentry","tag-narrative-analysis","tag-personal-income-tax","tag-tax-system","made_publication_type-working-papers"],"acf":[],"yoast_head":"\nAn\u00e1lise Narrativa e Hist\u00f3rico das Reformas no Imposto de Renda da Pessoa F\u00edsica no Brasil — Made<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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