Esta Nota con\u00adtri\u00adbui para a an\u00e1\u00adli\u00adse da pro\u00adpos\u00adta de refor\u00adma do Impos\u00adto de Ren\u00adda apro\u00adva\u00adda na C\u00e2ma\u00adra (PL 2337\/21) sob uma pers\u00adpec\u00adti\u00adva ain\u00adda pou\u00adco tra\u00adba\u00adlha\u00adda: o efei\u00adto sobre a desi\u00adgual\u00adda\u00adde. Para isso foi uti\u00adli\u00adza\u00adda uma nova base de dados que com\u00adbi\u00adna infor\u00adma\u00ad\u00e7\u00f5es da Pes\u00adqui\u00adsa de Or\u00e7a\u00admen\u00adtos Fami\u00adli\u00ada\u00adres do IBGE e dos Gran\u00addes N\u00fame\u00adros da Recei\u00adta Fede\u00adral, de modo a cap\u00adtu\u00adrar mais pre\u00adci\u00adsa\u00admen\u00adte os ren\u00addi\u00admen\u00adtos do topo da distribui\u00e7\u00e3o.<\/p>\n
A Nota esti\u00adma que a refor\u00adma do Impos\u00adto de Ren\u00adda de Pes\u00adsoa F\u00edsi\u00adca (IRPF) reduz a desi\u00adgual\u00adda\u00adde de ren\u00adda dis\u00adpo\u00adn\u00ed\u00advel (p\u00f3s-trans\u00adfe\u00adr\u00ean\u00adci\u00adas e tri\u00adbu\u00adta\u00ad\u00e7\u00e3o) medi\u00adda pelo \u00edndi\u00adce de Gini em ape\u00adnas 0,2%. Nos mol\u00addes atu\u00adais, o IRPF \u00e9 res\u00adpon\u00ads\u00e1\u00advel por redu\u00adzir a desi\u00adgual\u00adda\u00adde na ren\u00adda de mer\u00adca\u00addo em 2,51%. Caso o tex\u00adto da refor\u00adma seja apro\u00adva\u00addo no Sena\u00addo em sua atu\u00adal ver\u00ads\u00e3o, esse efei\u00adto pas\u00adsa\u00adria a ser de 2,71%, ou seja, uma melho\u00adra de somen\u00adte 0,2 pon\u00adtos per\u00adcen\u00adtu\u00adais (p.p.) na pro\u00adgres\u00adsi\u00advi\u00adda\u00adde do sis\u00adte\u00adma. Essa modes\u00adta redu\u00ad\u00e7\u00e3o da desi\u00adgual\u00adda\u00adde se deve, em espe\u00adci\u00adal, ao res\u00adta\u00adbe\u00adle\u00adci\u00admen\u00adto \u2014 ain\u00adda que limi\u00adta\u00addo \u2014 da tri\u00adbu\u00adta\u00ad\u00e7\u00e3o dos lucros e divi\u00adden\u00addos. J\u00e1 o rea\u00adjus\u00adte da tabe\u00adla de IRPF apre\u00adsen\u00adta um impac\u00adto regres\u00adsi\u00advo e a limi\u00adta\u00ad\u00e7\u00e3o do des\u00adcon\u00adto para a decla\u00adra\u00ad\u00e7\u00e3o sim\u00adpli\u00adfi\u00adca\u00adda impac\u00adta a desi\u00adgual\u00adda\u00adde de for\u00adma t\u00edmi\u00adda. Vale notar que esse efei\u00adto des\u00adcon\u00adsi\u00adde\u00adra even\u00adtu\u00adais impac\u00adtos regres\u00adsi\u00advos decor\u00adren\u00adtes das mudan\u00ad\u00e7as no impos\u00adto sobre pes\u00adso\u00adas jur\u00ed\u00addi\u00adcas, seja via aumen\u00adto da \u201cpejo\u00adti\u00adza\u00ad\u00e7\u00e3o\u201d, seja pela dimi\u00adnui\u00ad\u00e7\u00e3o de recur\u00adsos para ser\u00advi\u00ad\u00e7os p\u00fabli\u00adcos. Ade\u00admais, o n\u00edvel de con\u00adcen\u00adtra\u00ad\u00e7\u00e3o da ren\u00adda no 1% do topo da dis\u00adtri\u00adbui\u00ad\u00e7\u00e3o segui\u00adr\u00e1 bas\u00adtan\u00adte ele\u00adva\u00addo, pas\u00adsan\u00addo de 22,48% (p\u00f3s-tri\u00adbu\u00adta\u00ad\u00e7\u00e3o do IR) para 22,01%.<\/p>\n
Por fim, foram simu\u00adla\u00addos dois outros cen\u00e1\u00adri\u00ados, adi\u00adci\u00ado\u00adnan\u00addo uma nova fai\u00adxa de tri\u00adbu\u00adta\u00ad\u00e7\u00e3o para o 1% do topo da dis\u00adtri\u00adbui\u00ad\u00e7\u00e3o (ren\u00addi\u00admen\u00adto anu\u00adal aci\u00adma de R$ 322.295,00) e ampli\u00adan\u00addo a taxa\u00ad\u00e7\u00e3o de lucros e divi\u00adden\u00addos. No pri\u00admei\u00adro, con\u00adsi\u00adde\u00adrou-se uma al\u00ed\u00adquo\u00adta mar\u00adgi\u00adnal de 35% para a nova fai\u00adxa e uma taxa\u00ad\u00e7\u00e3o de 15% de todos os lucros e divi\u00adden\u00addos, sem dife\u00adren\u00adci\u00adar a ori\u00adgem do ren\u00addi\u00admen\u00adto e, por\u00adtan\u00adto, sem as isen\u00ad\u00e7\u00f5es apro\u00adva\u00addas na C\u00e2ma\u00adra ap\u00f3s pres\u00ads\u00e3o de gru\u00adpos de inte\u00adres\u00adse. Nes\u00adse cen\u00e1\u00adrio o impac\u00adto do impos\u00adto de ren\u00adda sobre o \u00edndi\u00adce de Gini da ren\u00adda de mer\u00adca\u00addo seria de uma redu\u00ad\u00e7\u00e3o da ordem de 3,01%, ou seja, 0,3 p.p. mai\u00ador do que a pro\u00adpos\u00adta apro\u00adva\u00adda. J\u00e1 o segun\u00addo cen\u00e1\u00adrio ele\u00adva a al\u00ed\u00adquo\u00adta mar\u00adgi\u00adnal para o 1% do topo em 40% e reto\u00adma a tri\u00adbu\u00adta\u00ad\u00e7\u00e3o de lucros e divi\u00adden\u00addos em 20%, nova\u00admen\u00adte con\u00adsi\u00adde\u00adran\u00addo todas as fon\u00adtes. Caso imple\u00admen\u00adta\u00adda, essa pro\u00adpos\u00adta teria o poten\u00adci\u00adal de redu\u00adzir o \u00edndi\u00adce de Gini cal\u00adcu\u00adla\u00addo sobre a ren\u00adda dis\u00adpo\u00adn\u00ed\u00advel em 0,7% e o \u00edndi\u00adce de Gini sobre a ren\u00adda de mer\u00adca\u00addo em 3,2%, ou seja, acres\u00adcen\u00adta\u00adria 0,7 p.p. ao poten\u00adci\u00adal redis\u00adtri\u00adbu\u00adti\u00advo do IRPF \u2014 um efei\u00adto mais de tr\u00eas vezes mai\u00ador que o do tex\u00adto em tra\u00admi\u00adta\u00ad\u00e7\u00e3o no Senado.<\/p>\n","protected":false},"excerpt":{"rendered":"
Esta Nota con\u00adtri\u00adbui para a an\u00e1\u00adli\u00adse da pro\u00adpos\u00adta de refor\u00adma do Impos\u00adto de Ren\u00adda apro\u00adva\u00adda na C\u00e2ma\u00adra (PL 2337\/21) sob uma pers\u00adpec\u00adti\u00adva ain\u00adda pou\u00adco tra\u00adba\u00adlha\u00adda: o efei\u00adto sobre a desi\u00adgual\u00adda\u00adde. Para isso foi uti\u00adli\u00adza\u00adda uma nova base de dados que com\u00adbi\u00adna infor\u00adma\u00ad\u00e7\u00f5es da Pes\u00adqui\u00adsa de Or\u00e7a\u00admen\u00adtos Fami\u00adli\u00ada\u00adres do IBGE e dos Gran\u00addes N\u00fame\u00adros da Receita [\u2026]<\/p>\n","protected":false},"template":"","tags":[],"made_publication_type":[175],"class_list":["post-2370","made_publication","type-made_publication","status-publish","hentry","made_publication_type-policy-notes"],"acf":[],"yoast_head":"\n