{"id":2384,"date":"2022-11-22T15:47:26","date_gmt":"2022-11-22T18:47:26","guid":{"rendered":"https:\/\/madeusp.com.br\/?post_type=made_publication&#038;p=2384"},"modified":"2024-11-01T19:31:22","modified_gmt":"2024-11-01T22:31:22","slug":"privilegio-branco-na-estrutura-tributaria-brasileira-uma-analise-interseccional-de-impostos-diretos-e-transferencias","status":"publish","type":"made_publication","link":"https:\/\/madeusp.com.br\/en\/publications\/articles\/privilegio-branco-na-estrutura-tributaria-brasileira-uma-analise-interseccional-de-impostos-diretos-e-transferencias\/","title":{"rendered":"Privil\u00e9gio branco na estrutura tribut\u00e1ria brasileira: uma an\u00e1lise interseccional de impostos diretos e transfer\u00eancias"},"content":{"rendered":"<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Esta nota ana\u00adli\u00adsa os impac\u00adtos dis\u00adtri\u00adbu\u00adti\u00advos do con\u00adjun\u00adto dos tri\u00adbu\u00adtos dire\u00adtos e das transfere\u0302ncias moneta\u0301rias pu\u0301blicas, con\u00adsi\u00adde\u00adran\u00addo os recor\u00adtes de ge\u0302nero e rac\u0327a, a par\u00adtir de dados da Pes\u00adqui\u00adsa de Orc\u0327amentos Fami\u00adli\u00ada\u00adres do IBGE de 2017\/2018. A ana\u0301lise e\u0301 cen\u00adtra\u00adda no topo da distribuic\u0327a\u0303o de ren\u00adda, no qual pare\u00adcem estar mar\u00adca\u00addas diferenc\u0327as sig\u00adni\u00adfi\u00adca\u00adti\u00advas. Em par\u00adti\u00adcu\u00adlar, dis\u00adcu\u00adte-se a diferenciac\u0327a\u0303o da incide\u0302ncia dos tri\u00adbu\u00adtos dire\u00adtos entre homens bran\u00adcos e negros. Enquan\u00adto para os bran\u00adcos e\u0301 possi\u0301vel notar uma que\u00adda da pro\u00adgres\u00adsi\u00advi\u00adda\u00adde dos tri\u00adbu\u00adtos dire\u00adtos com\u00adpa\u00adran\u00addo o 1% do topo com os 9% seguin\u00adtes, o mes\u00admo feno\u0302meno na\u0303o ocor\u00adre para os negros. Suge\u00adre-se que essa diferenc\u0327a pode ser expli\u00adca\u00adda pelo fato do ren\u00addi\u00admen\u00adto dos negros do topo ser majo\u00adri\u00adta\u00adri\u00ada\u00admen\u00adte pro\u00adve\u00adni\u00aden\u00adte do tra\u00adba\u00adlho, em espe\u00adci\u00adal de regi\u00admes com car\u00adtei\u00adra assi\u00adna\u00adda ou empre\u00adgo no setor pu\u0301blico como estatuta\u0301rio. Ja\u0301 entre os homens bran\u00adcos, par\u00adte sig\u00adni\u00adfi\u00adca\u00adti\u00adva dos ren\u00addi\u00admen\u00adtos dos que esta\u0303o no topo e\u0301 pro\u00adve\u00adni\u00aden\u00adte daque\u00adles que se decla\u00adram empre\u00adga\u00addo\u00adres, poten\u00adci\u00adal\u00admen\u00adte remu\u00adne\u00adra\u00addos com ren\u00addi\u00admen\u00adtos do capi\u00adtal. Tais diferenc\u0327as indi\u00adcam que a isenc\u0327a\u0303o tributa\u0301ria para lucros e divi\u00adden\u00addos e\u0301 uma expressa\u0303o do privile\u0301gio bran\u00adco, sobre\u00adtu\u00addo no topo da distribuic\u0327a\u0303o. Des\u00adsa for\u00adma, nos\u00adsa nota apon\u00adta possi\u0301veis cami\u00adnhos para se pen\u00adsar ele\u00admen\u00adtos antir\u00adra\u00adcis\u00adtas de refor\u00admas tributa\u0301rias, em par\u00adti\u00adcu\u00adlar quan\u00addo dis\u00adcu\u00adte-se a garan\u00adtia do princi\u0301pio da equi\u00adda\u00adde tributa\u0301ria. Para as transfere\u0302ncias moneta\u0301rias, per\u00adce\u00adbe- se uma van\u00adta\u00adgem em favor dos negros na base da distribuic\u0327a\u0303o e das mulhe\u00adres ao lon\u00adgo dos va\u0301rios estra\u00adtos de ren\u00adda. No topo, por sua vez, as mulhe\u00adres bran\u00adcas pare\u00adcem con\u00adtar com uma participac\u0327a\u0303o das transfere\u0302ncias mai\u00ador que os demais gru\u00adpos. Final\u00admen\u00adte, des\u00adta\u00adca-se o papel rele\u00advan\u00adte das penso\u0303es e apo\u00adsen\u00adta\u00addo\u00adri\u00adas do Regi\u00adme Pro\u0301prio da Previde\u0302ncia Pu\u0301blica para os estra\u00adtos supe\u00adri\u00ado\u00adres de&nbsp;renda.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Esta nota ana\u00adli\u00adsa os impac\u00adtos dis\u00adtri\u00adbu\u00adti\u00advos do con\u00adjun\u00adto dos tri\u00adbu\u00adtos dire\u00adtos e das transfere\u0302ncias moneta\u0301rias pu\u0301blicas, con\u00adsi\u00adde\u00adran\u00addo os recor\u00adtes de ge\u0302nero e rac\u0327a, a par\u00adtir de dados da Pes\u00adqui\u00adsa de Orc\u0327amentos Fami\u00adli\u00ada\u00adres do IBGE de 2017\/2018. A ana\u0301lise e\u0301 cen\u00adtra\u00adda no topo da distribuic\u0327a\u0303o de ren\u00adda, no qual pare\u00adcem estar mar\u00adca\u00addas diferenc\u0327as sig\u00adni\u00adfi\u00adca\u00adti\u00advas. Em particular,&nbsp;[\u2026]<\/p>\n","protected":false},"template":"","tags":[89,92],"made_publication_type":[175],"class_list":["post-2384","made_publication","type-made_publication","status-publish","hentry","tag-crescimento-economico-en","tag-economic-growth","made_publication_type-policy-notes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Privil\u00e9gio branco na estrutura tribut\u00e1ria brasileira: uma an\u00e1lise interseccional de impostos diretos e transfer\u00eancias &#8212; Made<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/madeusp.com.br\/en\/publications\/articles\/privilegio-branco-na-estrutura-tributaria-brasileira-uma-analise-interseccional-de-impostos-diretos-e-transferencias\/\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/madeusp.com.br\\\/en\\\/publications\\\/articles\\\/privilegio-branco-na-estrutura-tributaria-brasileira-uma-analise-interseccional-de-impostos-diretos-e-transferencias\\\/\",\"url\":\"https:\\\/\\\/madeusp.com.br\\\/en\\\/publications\\\/articles\\\/privilegio-branco-na-estrutura-tributaria-brasileira-uma-analise-interseccional-de-impostos-diretos-e-transferencias\\\/\",\"name\":\"Privil\u00e9gio branco na estrutura tribut\u00e1ria brasileira: uma an\u00e1lise interseccional de impostos diretos e transfer\u00eancias &#8212; 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